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Service tax Cenvat credit on expenses reimbursed

This query is : Resolved 
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16 March 2009 A company has appointed C&F agent for the custom formalities. An CF agent is incurring certain expenses on the behalf of the company which are reimbursed by the Company. Vouchers of all these expenses on the name of Company itself. Whether company can take service tax inclueded in such vouchers, if origingal payment is made by CF agent and reimbursed by Company
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Shyam Lal Naik

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Shyam Lal Naik (Expert)
16 March 2009 It appears to be admissible.

The requirement for taking credit on input service are:

1. Invoice under Rule 4A and
2. Payment of the same

I assume that "voucher" as mentioned by you are infact Invoice under Rule 4A of Service Tax Rules.

The CRR does not state that the payment should be made by the service receiver to the service provider. It only states that the bill must be paid prior to taking credit.

Further, CRR, being a beneficial legislation, calls for a liberal interpretation.
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