https://www.taxtmi.com/caselaws?id=461092 CENVAT credit of service tax paid on job work charges cannot be denied merely because the recipient availed credit on debit notes or because tax was paid to the service provider. Debit notes that contain the particulars prescribed under Rule 9 of the CENVAT Credit Rules, 2004 qualify as valid documents for taking credit. The absence of any rule-based prohibition against such credit makes its denial unsustainable where the service provider has raised debit notes and paid the applicable service tax. en-us Fri, 28 Jun 2024 00:00:00 +0530 Wed, 12 Mar 2025 19:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461092 CENVAT credit of service tax paid on job work charges cannot be denied merely because the recipient availed credit on debit notes or because tax was paid to the service provider. Debit notes that contain the particulars prescribed under Rule 9 of the CENVAT Credit Rules, 2004 qualify as valid documents for taking credit. The absence of any rule-based prohibition against such credit makes its denial unsustainable where the service provider has raised debit notes and paid the applicable service tax. Case-Laws Central Excise Fri, 28 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461092