https://www.taxtmi.com/article/detailed?id=5611 CENVAT credit may be claimed on debit notes that disclose the essential particulars of a statutory invoice and where the service tax charged is actually deposited; tribunals assess documents by content rather than title, and where original invoices, payment of duty and use in taxable activity are established, procedural procurement arrangements or non specified transfer advices will not necessarily defeat the credit, and penalties have been set aside when substantive entitlement is shown. en-us Mon, 12 May 2014 10:02:47 +0530 Mon, 12 May 2014 10:02:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5611 CENVAT credit may be claimed on debit notes that disclose the essential particulars of a statutory invoice and where the service tax charged is actually deposited; tribunals assess documents by content rather than title, and where original invoices, payment of duty and use in taxable activity are established, procedural procurement arrangements or non specified transfer advices will not necessarily defeat the credit, and penalties have been set aside when substantive entitlement is shown. Articles Service Tax Mon, 12 May 2014 10:02:47 +0530 https://www.taxtmi.com/article/detailed?id=5611