https://www.taxtmi.com/manuals?id=174 Availability of Cenvat credit is governed by Rule 9(1)-(3) of the Cenvat Credit Rules, 2004 and requires specified duty paying documents: manufacturer or importer invoices (including from depots or consignment agents), bills of entry, customs appraiser certificates, supplementary invoices (subject to exclusions for fraud or evasion), provider invoices or Service Tax Certificates for input services, and input service distributor documents. Rule 9(2) allows credit despite defects if minimum particulars appear and the Commissioner is satisfied goods or services were received and accounted for; Rule 9(3)'s "reasonable steps" requirement has been removed. en-us Sat, 19 Jan 2008 23:16:00 +0530 Mon, 15 Jun 2015 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=174 Availability of Cenvat credit is governed by Rule 9(1)-(3) of the Cenvat Credit Rules, 2004 and requires specified duty paying documents: manufacturer or importer invoices (including from depots or consignment agents), bills of entry, customs appraiser certificates, supplementary invoices (subject to exclusions for fraud or evasion), provider invoices or Service Tax Certificates for input services, and input service distributor documents. Rule 9(2) allows credit despite defects if minimum particulars appear and the Commissioner is satisfied goods or services were received and accounted for; Rule 9(3)'s "reasonable steps" requirement has been removed. Manuals Cenvat Credit Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=174