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TMI Blog2012 (11) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ved by the appellant, utilized by the appellant and the other conditions which are required to be fulfilled as per Notification No. 9/2009-S.T. have been fulfilled - Since all the conditions of the notification have been fulfilled and there is no dispute about the same - appellant is eligible for the refund claimed by them - appeal is allowed - ST/451/2010 - A/243/2012-WZB/AHD - Dated:- 17-1-2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red Accountant submitted that refund has been claimed under Notification No. 9/2009-S.T. and all the conditions required to be fulfilled as per the notification have been fulfilled. He submits that nowhere in the notification it has been stated that for claiming refund of service tax, service tax should have been paid on the basis of documents issued under Rule 4(a) of Service Tax Rules, 1994. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only on the basis of specified documents mentioned therein and Rule 9(2) of Cenvat Credit Rules specifically provides the circumstances under which certain omissions in the documents can be ignored. In the absence of any such requirements in the Notification No. 9/2009-S.T. stringent conditions imposed for availment of Cenvat credit cannot be applied for an assessee who is claiming refund under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority has discussed whether the debit note contained all the information or not. He simply stated that debit notes are not the document specified under Rule 4(a) of Service Tax Rules, 1994 and there is no observation indicating specific omission in the debit note which are required to be mentioned in the document but not mentioned. 3. I have considered the submission made by both the sides. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
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