ISD Invoice is proper Document for taking Cenvat Credit u/r 9 of CCR: CESTAT [Read Order]

ISD invoice is proper document for taking cenvat credit under Rule 9 of CCR, rules CESTAT
By Kalyani B. Nair - On March 30, 2024 11:15 am - 2 mins read
CESTAT - CESTAT Kolkata - Cenvat Credit - ISD Invoice - taxscan

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the Input Service Distributors ( ISD ) invoice is proper document for taking cenvat credit under Rule 9 of the Cenvat Credit Rules, 2004 ( CCR ). It was alleged that the appellant availing cenvat credit on input…

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