https://www.taxtmi.com/caselaws?id=342830 The Tribunal held that debit notes issued by M/s. BPCL, containing required information, are valid for availing Cenvat credit. Despite the nomenclature, if essential details are present, credit is permissible. Precedents supported this view, emphasizing information over document title. The appeal was allowed, overturning the denial of Cenvat credit, interest, and penalty, as the debit notes met necessary criteria under Rule 4A of the Service Tax Rules, 1994. en-us Tue, 18 Apr 2017 00:00:00 +0530 Fri, 02 Jun 2017 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342830 The Tribunal held that debit notes issued by M/s. BPCL, containing required information, are valid for availing Cenvat credit. Despite the nomenclature, if essential details are present, credit is permissible. Precedents supported this view, emphasizing information over document title. The appeal was allowed, overturning the denial of Cenvat credit, interest, and penalty, as the debit notes met necessary criteria under Rule 4A of the Service Tax Rules, 1994. Case-Laws Service Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342830