Input allowed on invoice bearing handwritten serial number
The short issue involved in the present case is that whether the denial of Cenvat Credit by the Adjudicating Authority for the reason that invoices of input service bear handwritten serial number is correct or otherwise.
As per Court, the rule says that the invoice should bear serial numbers. However, there is no mention in the rules that the invoice should bear Pre-printed Serial Numbers. Therefore, we are of the clear view that the invoice should be “Serially Numbered” irrespective, whether, it is hand written or Pre-printed.
Also non mention of service tax registration or it is over written on the invoice the same is only procedural lapse. So long, there is no dispute regarding payment of service tax by the service provider, there is no problem.
At the most, if the department has any doubt about the authenticity of the invoices due to the said discrepancies the department is free to carry out the verification of invoices at the service providers’ end to ensure that with reference to the invoices on which credit was availed, proper service tax was paid.
We also observed that at the time of audit whereby the same objection was raised a report was sought from the service providers’ end and it was found that the service tax was paid.
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Taxes India invoice bearing handwritten serial number
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