CENVAT Credit - duty paying invoices - performa invoices - the ...

CENVAT Credit can be claimed with various documents, not just invoices, u/r 4(2)A and Rule 9.

April 26, 2022

Case Laws Service Tax AT

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents, like bill or challan as issued in terms of Rule 4 (2) A of the Service Tax Rules etc. This particular Rule specifies the amount of information as is required in a particular documents for availment of Cenvat Credit. Thus any documents as required under Rule 4(2)A can be the documents under Rule 9 of Cenvat Credit Rules for entitlement of availing Cenvat Credit - it is held that denial of availment of Cenvat Credit on performa invoices was absolutely wrong. - AT

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CENVAT Credit - duty paying invoices - performa invoices - the ...

CENVAT Credit can be claimed with various documents, not just invoices, u/r 4(2)A and Rule 9.

April 26, 2022

Case Laws Service Tax AT

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