CAN I TAKE CREDIT OF SERVICE TAX ON INPUT SERVICE THROUGH PHOTOCOPY OF BILL/DUPLICATE BILL IS ORIGINAL BILL NASSERY FOR SERVICE TAX CREDIT ? PLEASE GIVE ME NOTIFICATION NO.
25 July 2008
Yes, the credit of service tax paid on input services may be claimed on the basis of photocopies or duplicate bills. Refer sub rule 2 of Rule 9 of the Cenvat Credit Rules, 2004 wherein it has been cleared you may take the credit in case u do not have original bills; the credit may not be denied only on the ground that u are not in possession of the original bill.