Case Law Details

Case Name : Mahanagar Gas Ltd. Vs. Commissioner of Central Excise, Mumbai-II [2015-TIOL-1069-CESTAT-MUM]
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 CA Bimal Jain

In the instant case, Mahanagar Gas Ltd. (“the Appellant”) availed Cenvat credit on the strength of debit note issued by the service provider. The Department denied the Cenvat credit on the ground that debit note is not a prescribed document in terms of Rule 9(1) of the Credit Rules or Rule 4Aof the Service Tax Rules.

The Hon’ble CESTAT, Mumbai held that the debit note containing all the details as required under Rule 9(2) of the Credit Rules is at par with the documents prescribed under Rule 9(1) thereof. Therefore, it is valid documents for the purpose of taking Cenvat credit.

(Bimal Jain, FCA, FCS, LLB, B.Com (Hons), Email:

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One response to “Debit Note containing all the particulars specified in Rule 9(2) of the Credit Rules is a valid document for availing Cenvat credit”

  1. M A B says:

    whether sales tax officer is entitled to add back VAT on sales return not accompanied by debit note in maharashtra under vat.

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