Cenvat Credit on debit note

[sachin borkar]

Dear Sir ,

             One of our supplier raises debit note to us including excise duty for rate difference, Can we take excise duty credit on debit note or can i file refund against that.OR any other source to take availment of credit on debit note, supplier unable to give proper documents.

         Waiting for valuable reply.

AI Summary

Cenvat Credit on Debit Notes Not Permissible Under Rule 9(1) Unless Details Match Supplementary Invoice Criteria A participant in a discussion forum inquired about the possibility of claiming Cenvat credit on a debit note issued by a supplier for rate differences, including excise duty. One respondent clarified that under Rule 9(1) of the Cenvat Credit Rules, 2004, Cenvat credit can only be claimed based on specific documents such as invoices, bills, or challans, and not on debit notes. Another respondent suggested that if the debit note contains all the necessary details to qualify as a supplementary invoice, credit might be permissible. Penalties for incorrect credit claims were also mentioned.