https://www.taxtmi.com/forum/issue?id=111383 Cenvat credit for HO rent and electricity is claimable at the factory if there is nexus with output and proper distribution through the Input Service Distribution mechanism. Although invoices, bills or challans are prescribed, some decisions permit distribution on debit notes that contain all invoice ingredients; Rule 9(g) requires debit notes to be supported by an invoice/bill/challan. Proper documentation and the invoice address determine whether the factory can avail the credit, and routine reliance on unsupported debit notes is not recommended. en-us Thu, 19 Jan 2017 12:34:35 +0530 Thu, 23 Jan 2025 15:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111383 Cenvat credit for HO rent and electricity is claimable at the factory if there is nexus with output and proper distribution through the Input Service Distribution mechanism. Although invoices, bills or challans are prescribed, some decisions permit distribution on debit notes that contain all invoice ingredients; Rule 9(g) requires debit notes to be supported by an invoice/bill/challan. Proper documentation and the invoice address determine whether the factory can avail the credit, and routine reliance on unsupported debit notes is not recommended. Discussion-Forum Service Tax Thu, 19 Jan 2017 12:34:35 +0530 https://www.taxtmi.com/forum/issue?id=111383