2010 (6) TMI 297 - AT - Service Tax

Cenvat Credit - The credit has been denied to the assessees on the ground that it was taken on the strength of debit notes which were not one of the documents specified for the purpose of availment of credit. However Tribunal in its earlier order in assessee s own case held that debit note can be considered as valid documents for extending credit and case was remanded to adjudicating authority to examining whether debit notes contain all requisite particulars for purpose of availing credit. Held that - impugned order in the instant case was to be set aside and matter was remitted for fresh decision in light of earlier order.

Summary

The Appellate Tribunal CESTAT, Chennai allowed the appeal by remanding the case for fresh decision to the adjudicating authority. The credit was denied to the assessees for being taken on the strength of debit notes not specified for credit availment. The Tribunal found that debit notes can be considered valid for extending credit based on an earlier order in the assessee's own case.