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Input credit taken on debit note instead of invoice , Service Tax

Issue Id: - 1650
Dated: 13-12-2009
By:- ranganath shenoy
Input credit taken on debit note instead of invoice

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The audit team of the C.ex dept has made an observation that the cenvat credit for input services has been taken based on debit note raised by the service provider though they contain all the details .Is it possible to obatin a invoice now and set right the lapse

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Showing Replies 1 to 3 of 3 Records

1 Dated: 13-12-2009
By:- Rama Krishana
A debit note if contains all the particulars as per Rule 4A, is a valid document for availing cenvat credit of service tax paid on input service. But, to avoid litigation, you may obtain Invoices.
2 Dated: 14-12-2009
By:- rakesh chitkara
Yes. It is a curative deficiency. Obtain an invoice and confirmatory letter. Fact is that you have actually paid the tax. Taking credit is your substantive right and can not be taken away by mere procedural deficiencies. Don't yield to pressure. There are numerous CESTAT judgments favouring your position. If matter comes to SCN stage, these can be cited in the reply.
3 Dated: 21-12-2009
Bill, invoice, debit note issued by servic eprovider are documents to prove rendering of serivce, charges, and service tax paid thereon. However, a standard document is always preferable as people can work with ease on standard documents. So better obtain an invoice with reference to the Dr. note. so taht invoice is nto treated an altogether new piece of evidence but as a supporting documetn for the Dr. note already submitted/ produce/ or relied on.


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