Cenvat credit on debit notes was admissible when prescribed particulars were properly recorded under the documentation rules.

Cenvat credit of service tax was admissible where debit notes contained the particulars required under Rule 4A of the Service Tax Rules, 1994 and Rule 9(2) of the Cenvat Credit Rules, 2004. The debit notes were found to record the description of the taxable service, value, registration details and tax amount, satisfying the prescribed documentation standards. On that basis, debit notes were treated as valid documents for availing credit, and the departmental objection to denial of credit failed.

---

---

Issues: Whether Cenvat credit of service tax was admissible on the basis of debit notes containing the prescribed particulars.

Analysis: The debit notes were examined against the requirements of Rule 4A of the Service Tax Rules, 1994 and Rule 9(2) of the Cenvat Credit Rules, 2004. It was found that the debit notes contained the relevant details, including description of the taxable service, value, registration particulars, and tax amount. In view of the settled position that debit notes with the required particulars are proper documents for availing credit, the credit could not be denied on the ground urged by the department.

Conclusion: Cenvat credit on the basis of the debit notes was held to be admissible and the appeal was allowed in favour of the assessee.

Ratio Decidendi: Where debit notes contain all particulars required under the Cenvat credit documentation rules, they constitute valid documents for availing Cenvat credit.

---