Documentation Required
The CENVAT credit of excise duty or service tax paid would be available on the following documents viz:
A. An invoice issued by —
(I) A manufacturer for clearance of —
(i) Inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer.
(ii) Inputs or capital goods as such;
(II) An importer;
(III) An importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002.
(IV) A first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or
B. A supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in case additional amount of excise duties has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non levy or short-levy by reason of fraud, collusion or any wilful misstatement or suppression of facts with intent to evade payment of duty.
Explanation:
For removal of doubts, it is clarified that supplementary invoice shall also include challans or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Customs Tariff Act; or
C. A bill of entry; or
D. A certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office; or
E. A challan evidencing payment of service tax by the person liable to pay service tax under sub-clauses (iii) and (v) of clause (d) of sub-rule (1) of rule (2) of the Service Tax Rules, 1944 or
F. An invoice, a bill or challan issued by a provider of input service on or after the 10th day of September 2004; or
G. An invoice, bill or challans issued by an input service distributor under rule 4A of the Service Tax Rules, 1994.
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