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TMI Blog2014 (4) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... same documents which were produced before me were produced before the Assistant Commissioner or not, the matter has to go back to the Assistant Commissioner who shall go through the documents, verify whether service has been received and whether all the particulars as required under the Rules are available in the debit notes and adjudicate the matter afresh. If documents contain details required under Rule 9 of CENVAT Credit Rules, benefit of Service Tax Credit may be extended. Needless to say the appellants shall be given an opportunity to present their case and also the Assistant Commissioner shall be free to get any verification if necessary done - Decided in favour of assessee. - Appeal No. : E/13503/2013-SM (E/Stay/13091/2013) - ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el.)] (iv) CCE Indore Vs Grasim Industries Ltd. [2011 (24) STR 691 (Tri.-Del.)] 3. Shri K.J. Kinariwala (A.R) appearing on behalf of Revenue defended the orders passed by the lower authorities. 4. Heard both sides and perused the case records. The issue of admissibility of cenvat credit on the basis of debit notes is no longer res integra. It is settled law that if debit notes, on the basis of which cenvat credit is taken, contains all the relevant details, like the description of services provided, service tax registration number and amount of service tax paid etc. are reflected on the debit notes, are proper documents for the purpose of availing cenvat credit. On perusal of the copies of such debit notes produced by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copies of debit notes submitted during the hearing I find that the debit notes issued by the service provider contained the details of service tax payable, description of the taxable service (sales commission), value of the taxable service, registration no. of the service provider, name and address of the service provider. These are the details which are required as per Rule 9(2) of CENVAT Credit Rules, 2004. The observations of the Assistant Commissioner are contrary to the facts noticed by me on the basis of documents submitted before me. Since it is not clear as to whether the same documents which were produced before me were produced before the Assistant Commissioner or not, the matter has to go back to the Assistant Commissioner who sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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