Can Cenvat Credit Be Taken Based on Invoices Without the Name and Address of Recipient? An Appraisal

Credit, once legally taken, therefore becomes an indefeasible right of the tax-payer barring a statutory exception. The entitlement of credit is therefore often disputed. These disputes are principally on two counts; first from a legal perspective whether credit is permissible on the particular input or input service and second from a factual/documentary perspective inasmuch as the requisite documents required to take credit are clearly stipulated. In this article we examine a common issue falling in the second category; whether a recipient (either a manufacturer or service provider) receiving input or input services can avail Cenvat Credit on the strength of invoices which do not carry the name and particulars of such recipient.