2011 (7) TMI 944

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..... f the Cenvat Credit Rules, 2004 - there is a clear finding in the impugned order that it is not disputed that document called ‘debit note’, contain the details like the name and registration number of the service provider, the nature of the service provided, service tax payable, service tax charged etc. or in other words all the details which are required to be mentioned in the invoice - Decided i .....

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..... the learned Senior Departmental Representative, who pleaded that in this matter the Respondent have taken Cenvat credit on the basis of debit notes which is not a prescribed document, that Commissioner (Appeals) s order permitting the Cenvat credit on the basis of debit notes is not correct and contrary to the provisions of the Cenvat Credit Rules, 2004, that Commissioner (Appeals) has erroneousl .....

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..... prescribed in Rule 9 of the Cenvat Credit Rules, 2004 for availing Cenvat credit. However, there is a clear finding in the impugned order that it is not disputed that document called debit note , contain the details like the name and registration number of the service provider, the nature of the service provided, service tax payable, service tax charged etc. or in other words all the details whic .....

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