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TMI Blog2015 (6) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to take cenvat credit on the strength of debit notes which contains the details as per Rule 9 of CCR, 2004 for availment of cenvat credit. I also hold that the activity of business auxiliary service has been availed by the appellant in the course of their business of manufacturing of excisable goods. Therefore, appellants are entitled to take cenvat credit. - Decided in favour of appellant - Excise Appeal No. 51500 of 2014 - FO/52041/2015 SM - Dated:- 23-6-2015 - Ashok Jindal (Judicial Member) For the Appellant : S. K. Pahwam, Rahan Phawa For the Respondent : Ranjana Jha ORDER Ashok Jindal (Judicial Member) The appellant is in appeal against the impugned order denying Cenvat Credit on Business Auxiliary ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty was also imposed. Aggrieved from the said order, appellant is before me. 3. Learned Counsel for the appellant submits that the debit note which has been questioned by the Revenue is not proper document, contains all the details which are required for availment of cenvat credit as per Rule 9 of CCR, 2004. Further, he submits that the Business Auxiliary services have been availed by the appellant before clearance of goods from their factory. Therefore, they are entitled to take Cenvat credit. He further submits that the show cause notice dated 10.2.11 was issued to them for the period 2007-08 to deny Cenvat Credit by invoking extended period of limitation. Therefore, impugned show cause notice cannot be invoked by extending period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity but the issue of debit note was not there in the show cause notice. Therefore, show cause notices has rightly been issued to the appellant by invoking extended period of limitation. 6. Heard the parties. Considered their contentions. 7 I find that in the appellants own case for their units in Wazirpur and Bhiwadi, this Tribunal on the identical issue of availment of cenvat credit on the strength of debit note for business auxiliary service has been allowed. In these circumstances, I hold that appellant is entitled to take cenvat credit on the strength of debit notes which contains the details as per Rule 9 of CCR, 2004 for availment of cenvat credit. I also hold that the activity of business auxiliary service has been availed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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