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TMI BlogDocuments Required for availing Cenvat CreditX X X X Extracts X X X X X X X X Extracts X X X X ..... the goods are sold by or on behalf of the said manufacturer; (II) inputs or capital goods as such; (ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; (iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of goods imported through a Foreign Post Office; or (e) a challan evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or (f) an invoice, a bill or challan issued by a provider of input service on or after the 10th day of, September, 2004; or (fa) a Service Tax Certificate for Transportation of goods by Rail (herein after referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certificate; or (g) an invoice, bill or challan issued by an input service distributor under rule 4A of the Service Tax Rules, 1994. Provided that the credit of additional duty of customs levied under sub-section (5) of section 3 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. · Invoice of the depot or consignment agent or any other premises of the manufacturer from where the finished goods are sold by or on behalf of the said manufacturer. · Invoice of the manufacturer for inputs or capital goods as such. · Invoice issued by an importer · Invoice of the depot or consignment agent or any other premises of the importer from where the goods are sold by or on behalf of the said importer. · Invoice issued by an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; · Invoice issued by a first stage dealer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / bills / challan or any other documents which is issued for the purpose of payment of excise duty or service tax are issued in accordance with the rules prescribed for that purpose. Under Central Excise, Rule 11 of the Central Excise Rules, 2002 prescribes the manner and contents of the Invoice to be issued by the manufacturer at the time of removal goods from his factory premises. Under Service Tax, Rule 4A and 4B prescribed the manner and contents of the invoice / bill / challan / consignment note etc. Some time at the time of issue of such duty paying document the manufacture or provider of services fails to mention all the particulars required by the respective rules, and therefore the receiver of such inputs / input services or capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... times, it may happen that invoice has been issued in the name of head office but the material has been received by the factory, in such cases Cenvat should not be denied merely because the invoice is not in the name of the actual user. 2 Endorsement on the Invoice or Bill of Entry is not valid. Earlier, under the old provisions of Modvat Credit, credit was allowed on the basis of endorsed duty paying documents. But, in the present scenario it is not possible. There are various specific provision has been inserted so that the benefit of Cenvat Credit shall not be lost i.e. Importer is allowed to issue invoice, first stage / second stage dealer concept is there, manufacturer is allowed to remove input / capital goods on duty paying documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been received in the premises of the procurer. On the contrary, if the receiver wishes to avail the Cenvat Credit on the basis of the Original Copy of the Invoice, certainly he can do so, but it is highly advisable that he must avail the Cenvat Credit only on original copy except certain exceptional circumstances like original copy has been lost. 5 Cenvat Credit on Supplementary Invoice: Cenvat Credit can be availed on the basis of Supplementary Invoice Issued by the Manufacturer or Importer or Service Provider.. There are various reasons in which supplementary invoice can be issued: - - Provisional Assessment - Cost escalation clause - Additional CVD paid on Import of Goods. - Demand raised by the Excise / custom department Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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