9911796707
TMI Blog2015 (1) TMI 1186X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to ₹ 83,722/-. The appellants relied upon the decisions of the Tribunal in the cases of Jalaram Plastic Work (2012 (4) TMI 130 - CESTAT, AHMEDABAD ) and Grasim Industries Ltd. (2011 (7) TMI 944 - CESTAT, NEW DELHI) wherein the Tribunal dismissed the Revenue's appeal and held that credit cannot be denied purely on the basis of debit notes. The decision of the Tribunal in the case of Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - E/41016/2014 - Misc. Order No.42352/2014 - Dated:- 8-12-2014 - SHRI R. PERIASAMI, J. For the Appellant : Shri M. Kannan, Advocate For the Respondent : Shri P. Arul, Superintendent (AR) ORDER The brief facts are that the appellants have availed service tax credit of ₹ 83,722/- based on the debit notes raised. The adjudicating authority has disallowed the credit of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertained and liable for rejection. He submits that debit notes are not prescribed documents for availing CENVAT credit. He relied on the following decisions:- (a) Parle Biscuits (P) Ltd. Vs. State of Bihar - 2005 (192) ELT 23 (SC) (b) CCE Vs. TFL Quinn India Pvt. Ltd. - 2013 (294) ELT 421 (c) Friends Friends Shipping Pvt. Ltd. Vs. CCE - 2014 (35) STR 811 4. On hearing both sides and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Kandla Port Trust and Kandla Dock Labour Board where the CHA issued the debit note. In the present case, the appellant availed the credit on the service tax paid on professional fee and internet telecommunication service. In view of the Tribunals decision, as relied upon by the learned counsel, the appellants have made out a prima facie case for waiver of predeposit of entire dues. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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