Cenvat credit on debit notes is valid when the prescribed particulars are contained in the service provider's document.

Cenvat credit on input services was admissible where the service provider's debit notes contained the particulars required by Rule 4A of the Service Tax Rules, 1994, read with Rule 9 of the Cenvat Credit Rules, 2004. The Tribunal treated the debit notes as valid credit documents because they substantially set out the identity of the parties, description of service, value and tax amount, and followed consistent precedent accepting such documents. Denial of credit was therefore unsustainable.

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Issues: Whether Cenvat credit on input services could be availed on the strength of debit notes issued by the service provider.

Analysis: Under Rule 9 of the Cenvat Credit Rules, 2004, read with Rule 4A of the Service Tax Rules, 1994, the relevant document for availing credit must contain the prescribed particulars such as the identity of the service provider and recipient, description of service, value, and tax amount. The debit notes on record were found to contain, in substance, the information required by the prescribed rules. The Tribunal also noted that consistent precedent had accepted debit notes for Cenvat credit where the required particulars were available.

Conclusion: Cenvat credit on the strength of the debit notes was admissible, and the denial of credit was unsustainable.

Ratio Decidendi: Where a debit note issued by the service provider contains the particulars required by Rule 4A of the Service Tax Rules, 1994, it can be accepted as a valid document for availing Cenvat credit under Rule 9 of the Cenvat Credit Rules, 2004.

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