06 January 2014
Sir,
The service tax no. of service receiver is not mentioned on the invoice raised by service provider. In this case, can the service receiver avail the benefit of cenvat credit for the service tax paid..?
06 January 2014
Agree with CA Vikas Acharya - The Input Document should have the Name, Address of the recipient, the nature of service received, the consideration and service tax thereon and the STC of the Service Provider. In such a case the Cenvat Input Document is full in all respects and the credit can be availed of.