Debit Note Is An Eligible Document For Availment of Cenvat Credit

Hindustan Petroleum Corporation Limited Vs CCT (CESTAT Hyderabad) CONCLUSION Debit note, even though not specifically indicated in rule 9(1), is an eligible document for availing CENVAT credit since the same is allowed by higher courts. CENVAT credit cannot be disallowed simply due to the reason that the service tax amount is mentioned with pen and is not pre-printed. FACTS Appellant took land on lease from M/s. Coromandel who charged service tax along with the lease rentals and issued debit notes for the same instead of invoice. Appellant availed CENVAT credit of service tax paid on the le...