https://www.taxtmi.com/article/detailed?id=5387 Cenvat credit on input services depends on documentary sufficiency: where a debit note contains or is accompanied by the statutory invoice particulars required under Rule 4A (provider and recipient details, description and value of service, service tax payable) it can serve as a proper Cenvat document. Tribunal precedents hold that annexures carrying missing particulars are permissible and that credit should not be denied for mere procedural lapses when duty paid nature, receipt, and utilisation are not disputed, though conflicting decisions exist on denial based solely on debit note nomenclature. en-us Fri, 13 Dec 2013 11:42:31 +0530 Fri, 13 Dec 2013 11:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5387 Cenvat credit on input services depends on documentary sufficiency: where a debit note contains or is accompanied by the statutory invoice particulars required under Rule 4A (provider and recipient details, description and value of service, service tax payable) it can serve as a proper Cenvat document. Tribunal precedents hold that annexures carrying missing particulars are permissible and that credit should not be denied for mere procedural lapses when duty paid nature, receipt, and utilisation are not disputed, though conflicting decisions exist on denial based solely on debit note nomenclature. Articles Cenvat Credit Fri, 13 Dec 2013 11:42:31 +0530 https://www.taxtmi.com/article/detailed?id=5387