ISD invoice is proper document for taking cenvat credit under Rule 9 of CCR, rules CESTAT
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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