https://www.taxtmi.com/forum/issue?id=113520 Rule 6(3) allows reduction of taxable value where consideration is refunded or reduced for deficiency in services and a credit note adjusts tax liability for the earlier period; such credit notes are not among the source documents listed under the Cenvat Credit Rules for taking CENVAT credit and therefore the Cenvat one year invoice limitation does not apply to these Rule 6(3) adjustments. en-us Thu, 22 Mar 2018 22:35:53 +0530 Thu, 23 Jan 2025 15:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113520 Rule 6(3) allows reduction of taxable value where consideration is refunded or reduced for deficiency in services and a credit note adjusts tax liability for the earlier period; such credit notes are not among the source documents listed under the Cenvat Credit Rules for taking CENVAT credit and therefore the Cenvat one year invoice limitation does not apply to these Rule 6(3) adjustments. Discussion-Forum Service Tax Thu, 22 Mar 2018 22:35:53 +0530 https://www.taxtmi.com/forum/issue?id=113520