Hi All!
Is the company eligible to take input credit on service tax paid, even when the invoice does not bear the service tax registration number of the service provider?
2 Replies
CA.Ganesh
(Practicing Chartered Accountant)
(308 Points)
Replied 20 December 2012
No invoice should contain service tax registration number and the amount of service tax
Nirav Worah
(CHARTERED ACCOUNTANT)
(396 Points)
Replied 20 December 2012
As per Rule 9(2) of Cenvat credit credit cannot be availed on the invoices which are not according to Rule 4A of service tax rules,1994. Service tax registration number is mandatory as per Rule 4a.Hence, credit cannot be availed.
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