2015 (12) TMI 1440

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y has made certain observations that such documents do not contain full details but there is neither any reference to such non-mentioning of requisite particulars in the said debit notes nor is there any rebuttal by the original adjudicating authority to the respondent's claim of the said debit notes disclosing full particulars. The Commissioner (A) has noted the said fact and has held that a mere .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the present appeal is as to whether the respondents can avail CENVAT credit of service tax paid by them on various services received and utilized, on the basis of debit notes. The Commissioner (A) has relied upon various decisions of the Tribunal laying down that such debit notes are eligible documents for the purpose of CENVAT credit. However, Revenue is in appeal that such debit notes were no .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X