S JEEVARETHINAM (Sr Manager Finance and Taxation) (137 Points)
08 February 2013Dear 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
CA Saravanakumar
(Practice)
(59 Points)
Replied 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
Saravanakumar G
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