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TMI Blog2014 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... er R K Singh The appellants have filed this application along with their appeal No. ST/57027/2013-Cu(DB) against the impugned Order-in-appeal No. 385/ST/APPL/NOIDA/12 dated 26.12.2012 which upheld the O-in-O No. 16/Addl. Commr/Noida/2012-13 dt. 24.8.2012. The said O-in-O disallowed the Cenvat credit amounting to Rs. 40,83,776/- and ordered recovery alongwith interest and also imposed mandatory p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 010. 3. The appellants have contended that the so called debit notes have all the requisite information and therefore Cenvat credit should be allowed on the strength thereof. They cited judgment in the case of CCE, Salem vs. M/s. Pallipalayam Spinners (P) Ltd. [2010-TIOL-1723-CESTAT-MAD] in their support. They also showed copies of the debit notes to stress the point that they had all the requisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2009-TIOL-2215-CESTAT-AHM)] and in the case of Gujarat Tea Processors and Packers Ltd. vs. CCE, Ahmedabad [2012 (27) STR 158 (Tri-Ahmd)]. 6. In view of the foregoing, we are of the view that the appellants have a prima facie made out a good case for complete waiver of pre-deposit. We accordingly waive the pre-deposit in full and stay recovery of the impugned service tax demand, interest and pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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