14 December 2010
The documents on which CENVAT credit can be availed are as follows:- (i) Invoice issued by the manufacturers and his depot/ consignment agents (ii) Invoice issued by the Importer and his depot/consignment agents (iii) First stage and Second stage dealer registered with the Central Excise Department (iv) Bill of Entry (v) Invoice/Bill/Challan issued by the provider of input Services (vi) Invoice/Bill/Challan issued by the Input Service distributor. (vii) Certificate issued by the Appraiser of Customs in respect of the goods Imported through Foreign Post Office. (viii) A Challan evidencing payment of service tax by a person liable to pay service tax in the service category of auxiliary insurance, goods transport, recipient of service from a foreign country and sponsorship.