2014 (8) TMI 342

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..... further debit note has been rectified by issuing invoice. - Following decision of THE SUPREME INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE LTU, MUMBAI [2014 (2) TMI 159 - CESTAT MUMBAI] - Decided in favour of assessee. - ST/336/11-Mum - - - Dated:- 23-4-2014 - Ashok Jindal, J. For the Appellant : Shri S Chandrasekhar, Officer For the Respondent : Shri J R Sharma, Supdt. (AR) .....

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..... 3. On the other hand, ld. AR objected the contention of the authorized representative that debit note is not a proper document to avail Cenvat credit. Therefore, lower authorities have rightly denied the Cenvat credit. 4. Considered the submission of both sides. I find that it is not in dispute that appellant has not received the services and it is also not in dispute that the service tax has n .....

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