CA
2644 Points
Joined January 2010
Cenvat credit can be availed on basis of eligible duty documents as specified in Rule 9(1).
Invoice of Manufacturer, Bill of Entry, Supplementary Invoice, Dealer’s Invoice and GAR-7 challan when service receiver is liable to pay service tax are major eligible documents.
There is ample case law that Cenvat credit cannot be denied for minor defects in duty paying document.
Person taking credit must take reasonable steps while availing Credit. Burden of proof of admissibility of Cenvat credit is on him [Rule 9(5) of Cenvat Credit Rules]
So, there is no specfic mention in RULE 9 of CCR 2004 that inout can be taken only on basis of original Document, So Buyer can take credit on bais of Transporter Copy also...............