2014 (1) TMI 269

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..... ble modvatable documents – after examining the debit notes which give the essential particulars - Even if some of the debit notes are not mentioning the address of service recipient, the case can be covered by Rule 9(2) - the ground was not the basis for issuance of show cause notice and was not taken by the Commissioner in the order - A new case cannot be made by Revenue at the Appellate Stage as .....

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..... e purpose of availment of cenvat credit in terms of Rule 9(1) of Cenvat Credit Rules in as much as they are not prescribed documents. The Commissioner confirmed the demand on the above ground. Demand to the extent of Rs. 23,000/- approximately is by denying the cenvat credit availed in respect of tour operator service and repair and maintenance services. 2. Learned Advocate appearing for the app .....

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..... pute of receipt of input services. 3. Countering the above arguments, learned Joint CDR submits that some of the documents placed on record by the appellant do not contain proper address of the appellant and classification of the service provided by the service provider. She also submits that in any case and in any view of the matter, these debit notes cannot be considered eligible documents for .....

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