CENVAT credit documentation: eligibility hinges on prescribed duty invoices, proof of receipt and claimant's burden of proof.
CENVAT credit is available only on specified duty evidencing documents and when inputs, capital goods or input services are received and accounted for; eligible documents include manufacturer invoices, dealer invoices, supplementary invoices, bills of entry, customs appraiser certificates, railway STTG certificates, service recipient challans, input service invoices and distributor invoices. Required invoice particulars are set out by Central Excise and Service Tax rules, but an authorised officer may allow credit despite missing particulars if satisfied of actual receipt and accounting. The claimant bears the burden of proof and must establish nexus, receipt, non duplication of credit and may seek discretionary acceptance by notifying the Assistant/Deputy Commissioner with supporting documentation. (AI Summary)