Admissibility, Service Tax

[Pradeep Dongre]

Sir,

BSNL registered in one state receives ATD (Transfer advice)for service tax/excise/capital goods issued by BSNL of other state on the basis of this they take credit of input duty/input service credit and credit on capital goods.BSNL of other states also submit invoices alongwith ATD. What is the eligibility. Urgent.

Posts / Replies

[NEERAJ KUMAR, RANCHI]

no cenvat credit can be taken on the documents other than prescribed under cenvat credit Rules. If BSNL of other state issue invoices under rule 11 of Central Excise Rules or rule 4A of the service tax rule, cenvat credit can be taken.