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 eligibility requires supplier documents to state taxable service value and service tax to permit credit.
A supplier's debit note will support Cenvat credit only if it contains the value of the taxable service, the service tax charged, a description of the service, the address of the service provider, and the service provider's service tax registration number; a document with these particulars is a valid document to avail credit under the cited administrative instruction.