Can Service tax input credit be availed on retail invoice ?
Manish K.Gandhi
(Superintendent)
(966 Points)
Replied 25 November 2014
The question is not clear. However, it is to inform that Cenvat Credit be availed on the basis of Tax Invoice wherein proper details as mentioned in Rule 4A of Service Tax Rules'1944 is given viz. Name, Address & S.T.Regn No. of Service Provider, details and catagory of service, amount of service tax/cess is mentioned. Otherwise, credit can not be availed in general.