https://www.taxtmi.com/caselaws?id=335510 Cenvat credit on input services may be availed on debit notes issued by an input service distributor where the documents contain the particulars required under Rule 9 of the Cenvat Credit Rules, 2004. Essential information includes the issuer and recipient details, credit distributed, invoice date, service provider, nature of service and service tax amount. Credit cannot be denied solely because the distribution is effected through debit notes rather than another prescribed form when the supporting documentation establishes the entitlement to credit. The denial of credit was set aside because the debit notes and enclosures contained the required particulars. en-us Tue, 18 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335510 Cenvat credit on input services may be availed on debit notes issued by an input service distributor where the documents contain the particulars required under Rule 9 of the Cenvat Credit Rules, 2004. Essential information includes the issuer and recipient details, credit distributed, invoice date, service provider, nature of service and service tax amount. Credit cannot be denied solely because the distribution is effected through debit notes rather than another prescribed form when the supporting documentation establishes the entitlement to credit. The denial of credit was set aside because the debit notes and enclosures contained the required particulars. Case-Laws Central Excise Tue, 18 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335510