9911796707
TMI Blog2013 (11) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... stration number of the service provider, mentioned the nature of the service as Business Auxiliary Service and also the details of value of the taxable service and service tax paid - all the information which is required to be mentioned in invoice issued by the service provider is available in the documents and just because before the word invoice, the word debit note has been added, these documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them, they had issued a document debit notes/invoice which mentioned the details of sales orders procured by them the commission charged and also the details of the service tax paid. The debit note/invoice also mention the service tax registration no. of the service provider. The department being of the view that Debit notes are not valid document for availing Cenvat Credit under Rule 9 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the documents on the basis of which cenvat credit had been taken i.e. debit notes/invoices are valid documents for cenvat credit as each of these documents mentions service tax registration number, the nature of the service provides and also the value of the service provided along with the service tax and education cess paid, that all the information, which is required to be mentioned in the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the sample documents available on record on the basis on which the cenvat credit had been availed. These documents title debit notes/invoice and the same mentioned service tax registration number of the service provider, mentioned the nature of the service as Business Auxiliary Service and also the details of value of the taxable service and service tax paid. Thus all the information which is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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