Thursday, September 23, 2021

Cenvat Credit availed on basis of debit notes can't be denied when the eligibility of credit is not disputed: CESTAT

EXCISE/ST/VAT : Though Rule 9(1) of CENVAT Credit Rules, 2004 does not mention debit note as a document on which credit can be availed, when all necessary particulars are mentioned the credit cannot be denied for the only reason that it is a debit note

from www.taxmann.com Latest Case Laws https://ift.tt/39xI0Hn
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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