Service Tax - Invoice under Rule 4A(1)
V V SATYANARAYANA
(Querist) 06 December 2008
This query is : Resolved
Sirs,
We avail CENVAT credit re.the services tax paid on the services received againt our output service.
The Invoice has all the particulars of Rule 4A(1) i.e. name, address & registration number of Service provider;
(ii) name and address of the person receiving the taxable service;
(iii) description, classification and value of taxable service;
(iv) the service tax payable thereon.
But, the date of Invoice is 24th .
Since the bill is to be issued not later than 14 days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable services whichever is earlier.
Since the date of the invoice is not within the stipulated period though other ingredients are fulfilled, can the department refuse giving me CENVAT Credit.
Kindly clarify and reference of supporting case laws if any.
Thanking you.
Rajesh Kumar
(Expert) 13 February 2009
You are eligibe for credit.