Service Tax - Highlights / Catch Notes
Service Tax - CENVAT Credit availed based on the debit note - A perusal...
CENVAT Credit availed based on the debit note - A perusal of Annexure-3, which is the so-called debit note, which is placed on record, reveals that it does not contain the nature of taxable service per se provided by the other party to the appellant, which is the condition precedent in terms of the proviso to Rule 9(2) ibid. Hence, in the present scenario, the debit note, which is incomplete, cannot be considered as a document specified in Rule 9 ibid. - AT