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TMI BlogService tax invoice issued in the name of General manager addressing to factory addressX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, If the Service tax invoice is raised in the name of General Manager addressing to Company's factory address and service also received at factory. Can we avail Service tax credit for the same. Thanks and regards, Sandesh Shinde - Reply By MARIAPPAN GOVINDARAJAN - The Reply = Yes, it can be taken and utilized. - Reply By Himansu Sha - The Reply = Definitely, subject to the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions and limitations of rule 2(l) - Reply By Ramaswamy S - The Reply = yes allowed. Regards S.Ramaswamy - Reply By KASTURI SETHI - The Reply = Yes. Credit can be availed. It cannot be treated as personal. - Reply By YAGAY AND SUN - The Reply = Since, the services were provided and utilised at your factory premises, therefore such minor discrepancy would not have any impact for availmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of CENVAT credit on such services. In our view also, CENVAT credit can be availed but subject to the provision of CENVAT credit Rules, 2004 as amended from time to time. - Reply By Ganeshan Kalyani - The Reply = With due respect to my collegue expert, my view is as per rule 4A of Service Tax Rules, 1994 the name and address of the person receiving taxable service has to be mentioned on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the face of the invoice. Though the service is availed at factory but proving the same to the auditor that it was clerical error of the person raising invoice would be difficult. - Reply By Ganeshan Kalyani - The Reply = Better option would be get revised invoice. - Reply By KASTURI SETHI - The Reply = It cannot be termed as clerical error. It is not even error. Cenvat Credits are liberal in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this context. There is a plethora of judgements on the issue. The department is also liberal in this aspect. I hope Sh.Ganeshan Kalyani Sir agree to this logic. Thanks Regards. - Reply By YAGAY AND SUN - The Reply = It is quite obvious that views of expert may be different from each other, and one's view should not be imposed on other person. However, when any disputed question is settled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by court, then, there should not be any reason to accept the settled legal position as experts/consultants/lawyers/advocates can only argue the matter but the it is the jurisdiction of the court to settle it. In this matter also it is a settled legal position that CENVAT credit in such scenarios would be available. - Reply By KASTURI SETHI - The Reply = M/s.YAGAY AND SUN,. Dear Sir, Your vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws are full of logic and reasoning. - Reply By Ganeshan Kalyani - The Reply = What we can do if system is such that the able advocate impresses upon the subject of discussion in the court in an efficient manner that though the case would have went otherwise get passed in his favour . There are plethora of such judgement if reopened then the originality will be different. But because of lack of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... money with the applicant or opponent cannot offord efficient advocate (with due respect to lawyer fraternity) the case does not progess in right direction. There are so many practical examples we notice in our day to day life where a victim knows what is right, but he step back in fear of police, court and high fees of advocate. The victim come out of his house and run to a court to seek just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice but as soon as he nears court gate, the advocates rushes to him/her to offer help. The advocate show so much sympathy that the victim vomits all the truth and advocate starts his meter. Slowly the advocares drafts the petition /application and shows to the victim who gets impressed with the drafting. After going through the draft the victim gets shocked to hear the advocate's fee. Then he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... slowly builds up his mind to withdrawing the case. In fact the application itself. The distance from the court gate to the courtroom which seems a 3 minute walk takes so much ,may be a months to reach there and victim decides to walk out. He has other responsibility too i.e. to earn for the Family. He does not have time and money and patience to narrate the story to each advocate if thought of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanging the advocate charging reasonable fee. In a situation where If the advocate who charges less fees is appointed by victim then he tend to argue less. His study to dig out the fact is limited. Ultimately he looses the case. And the winner is happy and the ruling is remembered as judgment. Then whoever refers says, that if High Court or Supreme Court decides or passes an order the Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or advisor or the person referring the case should not have reason not to accept the ruling. How far it is logical? How far the ruling in courts are judgements favouring victims? All these are debates. A rhetoric questions. Isn't it. - Reply By YAGAY AND SUN - The Reply = Yes, only advocates are allowed to argue the matters in the court rooms. However, nice observation about the legal sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem. However, soon it will be changed. We are hopeful. - Reply By KASTURI SETHI - The Reply = Dear Sirs,. Not only nice observations on legal system but also see the high quality of drafting. Sh. Kalyani has improved a lot on drafting aspect. Credit goes to his regular participation in Discussion Forum and especially his hard work and determination and, in turn, credit to TMI for creating su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch platform for exposure of one's talent and knowledge. - Reply By Ganeshan Kalyani - The Reply = Thank you so much Sri Kasturi Sir and M/s. Yagay and Sun for your pats / complement . I also thank TMI to have given such a nice platform to learn , explore and excel. Thanks. - Service tax invoice issued in the name of General manager addressing to factory address - Query Started By: - SANDE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SH SHINDE Dated:- 18-3-2017 Service Tax - Got 14 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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