Cenvat credit documentation requirements: purchaser must ensure critical document details before claiming input credit. Proposed amendment would replace the impractical reasonable steps requirement in rule 9(3) with a mandate that the purchaser/receiver ensure specified critical details are present on the document before claiming CENVAT credit, namely duty/service tax particulars, description and value of goods or taxable service, name and address of the factory/warehouse or provider of input service, and the purchaser/receiver's name.
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Cenvat credit documentation requirements: purchaser must ensure critical document details before claiming input credit.
Proposed amendment would replace the impractical reasonable steps requirement in rule 9(3) with a mandate that the purchaser/receiver ensure specified critical details are present on the document before claiming CENVAT credit, namely duty/service tax particulars, description and value of goods or taxable service, name and address of the factory/warehouse or provider of input service, and the purchaser/receiver's name.
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