2010 (4) TMI 180 - AT - Service Tax

Cenvat Credit- credit has been denied on the ground that it was taken on the strength of debit notes which was not one of the documents specified for the purpose of availment of credit. Held that- set aside the impugned order and remit the case to the adjudicating authority to examine whether the debit notes contain all the requisite particulars for the purpose of availing credit. The appeal is thus allowed by way of remand.

Summary

The judgment by Appellate Tribunal CESTAT, Chennai in 2010 (4) TMI 180 stated that credit can be taken based on debit notes if they contain all necessary particulars, even if not specified as a document for credit availment. The case was remitted to the adjudicating authority for further examination. The appeal was allowed by way of remand.