CENVAT CREDIT ON DEBIT NOTE

[AJAY TAGAI]

DEAR SIR, CAN I CLAIM CENVAT CREDIT BY DEBIT NOTE

AI Summary

CENVAT Credit Cannot Be Claimed Using Debit Notes; Rule 9 Requires Excisable or Supplementary Invoices for Credit. A user inquired about claiming CENVAT credit using a debit note. One respondent stated that CENVAT credit cannot be claimed with a debit or credit note, and an excisable invoice is necessary. Another respondent mentioned cases where credit was allowed and disallowed based on debit notes, advising caution and suggesting notification to the department if credit is taken. A third respondent highlighted that, according to Rule 9 of the Cenvat Credit Rules, 2004, a debit note is not valid for claiming CENVAT credit, recommending the issuance of a supplementary invoice instead for availing credit.