CENVAT eligible against debit note

Commissioner Of CGST & Central Excise Mumbai Central Vs Vodafone Idea Limited (CESTAT Mumbai) CESTAT Mumbai held that CENVAT credit is available against invoices and also against debit notes which contains all the substantial information as prescribed in rule 9 of the CENVAT Credit Rules, 2004 Facts- The issue involved here is availment of credit against ‘debit notes’ issued by M/s. GTL Infrastructure Ltd. to the assessee in which the charges for electricity, diesel and rent has been adjusted. It was held that CENVAT Credit Rules, 2004 does not incorporate diesel as eligible input and ...