CENVAT Credit based on incomplete debit note is not eligible

Bbazaar Marketing and Advisory Services Pvt. Ltd Vs Commissioner of G.S.T (CESTAT Chennai)

CESTAT Chennai held that as the debit note doesn’t contain the nature of taxable service provided by the other party to the appellant, such debit note cannot be considered a valid document as per Rule 9 of CCR, 2004 and hence CENVAT Credit ineligible.

Facts-

The appellant filed a refund claim. The CENVAT Credit availed was based on the debit note

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