Cenvat credit on debit note

[neeraj garg]

We are getting debit note from service provider with service tax charged , the same is being paid to service provider including service tax, Can we take Cenvat credit on such Debit note?

[Brijesh Verma]

Dear Neeraj Garg Ji your query can well be answered if we go through N.N. 19/2007 dated 07-03-2007 which says that any document that provides (1) Value of taxable service (2) Service Tax thereon (3) Description of service (4) Address of Service Provider and (5) S.T. Reg. No. of the Service Provider, would be a valid document to avail CC. So Please ensure all these details are contained in the debit note.

[Brijesh Verma]

Yes, its NN 19/2007

AI Summary

Cenvat Credit Claim Valid on Debit Note if It Includes Tax Details per Notification No. 19/2007 Requirements A discussion on a forum addressed whether Cenvat credit can be claimed on a debit note from a service provider that includes service tax. The response highlighted that according to Notification No. 19/2007, dated March 7, 2007, a document is valid for claiming Cenvat credit if it includes the value of the taxable service, the service tax amount, a description of the service, the address of the service provider, and the service provider's registration number. It was advised to ensure these details are present in the debit note to claim the credit.