CENVAT Credit available against debit notes

Commissioner of CGST Vs Vodafone Idea Limited (CESTAT Mumbai) CESTAT Mumbai held that CENVAT Credit is duly available against debit notes that contains substantially the same information as prescribed in rule 9 of CENVAT Credit Rules, 2004 Facts- M/s Spice Communications Ltd (since taken over by the respondent herein, M/s Idea Cellular Ltd) came under audit scrutiny for the said years and, based on their objection, proceedings were initiated for recovery of credit of 4,05,31,447 and 7,23,54,855 availed in April 2008 – March 2009 and April 2009 – February 2010 respectively. It was t...