Case Law Details
Case Name : Visa Resources India Limited Vs Commissioner of CGST (CESTAT Kolkata)
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All CESTAT CESTAT Kolkata
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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.
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