Cenvat Credit of Service Tax eligible on the basis of Debit Notes containing all details of Tax Invoice

Visa Resources India Limited Vs Commissioner of CGST (CESTAT Kolkata) As per clause (f) of Rule 9 of Cenvat Credit Rules, 2004, an invoice issued by a provider of input service is a valid document for availment of Cenvat credit. In the present case of the Appellant, the heading of the document as seen from sample copies attached with the appeal paper book though are nomenclated as debit notes but they contain all the disclosures as required in a tax invoice as per Rule 4A of the Service Tax Rules, 1994. Further it is not in dispute that the services have not been consumed/utilised by the Appel...