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TMI Blog2012 (4) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit on the strength of debit notes. Revenue entertained a view that credit cannot be taken on the basis of debit notes and proceedings were initiated. In the impugned order, the benefit was extended to the respondent with the following observations. "I find that the assessee in their submissions dated 20.02.2009 have correctly pointed out that the sub-clauses (e), (f) and (g) of Rule 9 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided or to be provided; and (iv) the service tax payable thereon; I find that the assessee has submitted the detailed worksheet of debit notes (summary) for the relevant period along with challans evidencing payment of service tax by their two parties in question viz., M/s. Kunal Enterprises and M/s. Neha Global and the assessee has also submitted the service tax returns in the form o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (v) name and address of the provider of taxable service. Further, I find that the assessee has obtained certificates issued by their two parties viz., M/s. Kunal Enterprises and M/s. Neha Global confirming that they have issued the invoices/ bills under the title 'debit notes' and which includes the particulars of duty paying documents against which service tax payment was remitted. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Pharmalab Process Equipment (P.) Ltd. v. CCE 2009 (242) ELT 467 (Trib.- Ahd.) and in that case, the matter was remanded and therefore, could not have been relied upon. 3. I have considered the appeal memorandum and impugned order and I find that Tribunal in the case of Pharmalab Process Equipment (P.) Ltd. (supra) had taken a view that credit cannot be denied simply becau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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