Service tax input on photocopy of orginal bill

This query is : Resolved 

04 July 2013 Sir,
I want to Know We can availed service tax input on Photocopy of Original bill. If Yes pls give me notification on it.

04 July 2013
If you have mere xerox copy of invoice you cannot avail cenvat credit on it..


04 July 2013 You may avail cenvat credit if you ca go ahead as below

COMMISSIONER OF C. EX. & CUS., VADODARA-II Versus STEELCO GUJARAT LTD.


Held that- the Tribunal has observed that mere zerox copy by itself should not be made the basis of allowing the credit but where the assessee has made efforts to get the said xerox copy attested by the Range Superintendent of the supplier’s end and has established beyond doubt that the duty stands paid on the goods and the goods stand received by him, denial of credit on this procedural irregularity would not be justified.

Thanks & regards
Ganesh babu k


05 July 2013 and if i collected duplicate copy of original bill then can avail service tax input... pls tell me with notification and rule, judgement.

05 July 2013 Refer rule 9 of service tax rules



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