No CENVAT credit under shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document

Various details specified in invoice are

Minimum Details

Provided that if the said document does not contain all the particulars
but contains the details
• of duty or service tax payable,
• description of the goods or taxable service,
• assessable value,
• Central Excise or Service tax Registration number of the person issuing the invoice, as the case may be,
• name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service,

and the Deputy Commissioner /Assistant Commissioner of Central Excise, e, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver,

he may allow the CENVAT credit;


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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.