https://www.taxtmi.com/caselaws?id=76727 Input tax credit cannot be denied merely because it was supported by debit notes rather than a document expressly listed as prescribed, if those debit notes contain all necessary particulars. A debit note may therefore serve as a valid credit document on its contents, not its label. However, where the record does not show whether the required particulars were actually present, the matter must be examined by the adjudicating authority and remanded for factual verification of the debit notes. en-us Wed, 21 Apr 2010 00:00:00 +0530 Thu, 15 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76727 Input tax credit cannot be denied merely because it was supported by debit notes rather than a document expressly listed as prescribed, if those debit notes contain all necessary particulars. A debit note may therefore serve as a valid credit document on its contents, not its label. However, where the record does not show whether the required particulars were actually present, the matter must be examined by the adjudicating authority and remanded for factual verification of the debit notes. Case-Laws Service Tax Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76727