Service Tax on Photocopy of invoices

This query is : Resolved 

05 January 2011 Sir,
Can we avail the credit of service tax on the basis of photocopy of invoices ?if yes, what is the standard procedure... we have good amount of service tax unavailed.
Please,

05 January 2011 Can be taken on certified copies.
CCE vs. Vikrant tyres (2005) 1 STT 189 (CESTAT).
Bombay goods Transport Ass. v UOI 1995 77 ELT 521 Bombay HC DB
See rule 9(2) proviso

05 January 2011 CA Ashish Gupta,
thanks for your posting,
sir, rule 9(2) is for filing returns!!appeals to tribunal


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