TaxTMI 
TaxTMI 
Input credit taken on debit note instead of invoice
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....nput credit taken on debit note instead of invoice<br> Query (Issue) Started By: - ranganath shenoy Dated:- 13-12-2009 Last Reply Date:- 21-12-2009 Service Tax<br>Got 3 Replies<br>Service Tax<br>The audit team of the C.ex dept has made an observation that the cenvat credit for input services has been taken based on debit note raised by the service provider though they contain all the details .Is i....
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....t possible to obatin a invoice now and set right the lapse Reply By Rama Krishana: The Reply: A debit note if contains all the particulars as per Rule 4A, is a valid document for availing cenvat credit of service tax paid on input service. But, to avoid litigation, you may obtain Invoices. Reply By rakesh chitkara: The Reply: Yes. It is a curative deficiency. Obtain an invoice and confirmatory le....
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....tter. Fact is that you have actually paid the tax. Taking credit is your substantive right and can not be taken away by mere procedural deficiencies. Don't yield to pressure. There are numerous CESTAT judgments favouring your position. If matter comes to SCN stage, these can be cited in the reply. Reply By DEV KUMAR KOTHARI: The Reply: Bill, invoice, debit note issued by servic eprovider are docum....
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....ents to prove rendering of serivce, charges, and service tax paid thereon. However, a standard document is always preferable as people can work with ease on standard documents. So better obtain an invoice with reference to the Dr. note. so taht invoice is nto treated an altogether new piece of evidence but as a supporting documetn for the Dr. note already submitted/ produce/ or relied on.<br> Disc....
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