https://www.taxtmi.com/caselaws?id=176763 The appellant's claim for Cenvat credit based on debit notes was disputed by Revenue, emphasizing the need for prescribed procedures for accepting them as valid invoices. The judgment highlighted the importance of evidence to support service provision, value, and tax charged. Specific services directly relevant to business operations were deemed eligible for credit, while others like taxi and air tickets were denied. The appeal was partially allowed, with the issue of invoice validity remanded for further examination by the Adjudicating authority. Cooperation with authorities for conducting inquiries was emphasized to establish the legitimacy of claimed credits. en-us Fri, 08 May 2015 00:00:00 +0530 Thu, 14 Jan 2016 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176763 The appellant's claim for Cenvat credit based on debit notes was disputed by Revenue, emphasizing the need for prescribed procedures for accepting them as valid invoices. The judgment highlighted the importance of evidence to support service provision, value, and tax charged. Specific services directly relevant to business operations were deemed eligible for credit, while others like taxi and air tickets were denied. The appeal was partially allowed, with the issue of invoice validity remanded for further examination by the Adjudicating authority. Cooperation with authorities for conducting inquiries was emphasized to establish the legitimacy of claimed credits. Case-Laws Central Excise Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176763