2010 (8) TMI 405

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..... input service credit to the appellants, which they have taken on the strength of debit notes - As per Rule 9(1)(i) of the Cenvat Credit Rules, 2004, the credit can be availed on the strength of invoice, supplementary invoice, challan or bills of entry - Demand confirmed - penalty reduced.
Shri Ashok Jindal, Member (J) REPRESENTED BY : None, for the Appellant. Shri Amrish Jain, SDR, for the R .....

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..... challans, supplementary invoice and bills of entry. No other document is permissible to avail Cenvat credit. Hence, die denial of Cenvat credit is correct. 5. Considering the submissions made by the ld. DR and on perusal of the records, I find that the lower appellate authority has rightly denied the input service credit to the appellants, which they have taken on the strength of debit notes .....

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