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TMI Blog2017 (2) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE Jaipur [2013 (3) TMI 79 - CESTAT NEW DELHI], Wherein it was observed that substance is more important that the format and the denial of credit on the basis of the debit notes, instead of invoices, cannot be appreciated and Upheld - Appeal allowed - decided in favor of appellant. - E/52920, 52921/2016-EX(SM) - A/50733-50734/2017-SM[BR] - Dated:- 7-2-2017 - Ms. Archana Wadhwa, Member (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same and raised debit notes against the appellant. The appellant paid the service tax to the job worker and took the credit of the same on the basis of the debit notes. 4. Subsequently, the appellant filed the refund claim of the said credit in terms of Rule 5 of the Cenvat Credit Rules in as much as the entire goods were exported by them. Revenue raised two objections. First, that the debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal's decision in the case of Shree Cement Ltd. Vs. CCE Jaipur 2013 (29) STR 77 (Tri-Del) . Wherein it was observed that substance is more important that the format and the denial of credit on the basis of the debit notes, instead of invoices, cannot be appreciated and Upheld. As regards the second issue Revenue's objection is that the job worker should not have paid the service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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