https://www.taxtmi.com/forum/issue?id=109453 Debit notes are not expressly listed as admissible documents under the CENVAT Credit Rules, so they may be disallowed; however, where a debit note contains all the particulars ordinarily required of an invoice, tribunals have treated it as an invoice and allowed CENVAT credit. Relying on debit notes therefore entails potential departmental challenge and possible appellate litigation, and taxpayers should ensure debit notes mirror prescribed invoice particulars before claiming credit. en-us Thu, 26 Nov 2015 09:12:21 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109453 Debit notes are not expressly listed as admissible documents under the CENVAT Credit Rules, so they may be disallowed; however, where a debit note contains all the particulars ordinarily required of an invoice, tribunals have treated it as an invoice and allowed CENVAT credit. Relying on debit notes therefore entails potential departmental challenge and possible appellate litigation, and taxpayers should ensure debit notes mirror prescribed invoice particulars before claiming credit. Discussion-Forum Central Excise Thu, 26 Nov 2015 09:12:21 +0530 https://www.taxtmi.com/forum/issue?id=109453