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 initi

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