https://www.taxtmi.com/forum/issue?id=2983 Partial payment does not invalidate an invoice issued for full value; the service recipient may claim the remaining Cenvat credit after paying the outstanding balance. A debit note or fresh invoice can record the shortfall but may risk recognising the same revenue in different accounting years; professional accounting treatment is advised to preserve credit eligibility and avoid duplicate revenue recognition. en-us Thu, 28 Apr 2011 10:37:55 +0530 Thu, 23 Jan 2025 15:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=2983 Partial payment does not invalidate an invoice issued for full value; the service recipient may claim the remaining Cenvat credit after paying the outstanding balance. A debit note or fresh invoice can record the shortfall but may risk recognising the same revenue in different accounting years; professional accounting treatment is advised to preserve credit eligibility and avoid duplicate revenue recognition. Discussion-Forum Service Tax Thu, 28 Apr 2011 10:37:55 +0530 https://www.taxtmi.com/forum/issue?id=2983