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Service tax input credit online airtickets booking

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S JEEVARETHINAM

Sr Manager Finance and Taxation

96 Points Posted on 08 February 2013

Dear Professional,

We are making online airtickets booking from online service provider on behalf of our employees

for business trip frequently.

But service provider is faciliated only the computer generated invoices on each traveller name

of our company employee instead of our company name.

Shall we take input credit from such bills on our company name.

Please advise to avail service tax input credit from above bills.

Jeeva Rethinam, Chennai

Replies (1)

CA Saravanakumar

Practice

45 Points Posted on 08 February 2013

Dear Mr. Jeeva,

According to the following provisions, credit will be denied if the company name is not mentioned in the invoice.

As per Rule 9 (2)(1) of Cenvat Credit Rules, "No cenvat credit shall be taken unless all the particulars as prescribed under the Central Excise Ruels, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document (Invoice)"

According to the provisions of Rule 4A of Service Tax Rules, 1994, invoice from the service proider shall contain following particulars

the name, address and the registration number of serivce provider
the name and address of the person receiving the taxable service
descripttion and value of taxable service provided or agreed to be provided, and
the service tax payable there on.

Saravanakumar G