UrgentCenvat Credit- if the Invoice is not on Company's name

Pavan (Manager) (80 Points)

03 June 2010  

Can a company avail Cenvat Credit in respect of service tax paid in repect of input services received, provided the invoices are not present on the name of the company,. Company only pays for the services. But invoice is on the brand name which is not not owned by it?

As far as I Know , the company cannot avail the credit becoz for availing cenvat credit -invoices should be on the company's name. But I am unable to locate the relevant provision or rule which states the rule.