2017 (4) TMI 209

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s received by them from the service providers? - Held that: - Cenvat credit should not be denied simply on the basis that they are debit notes and are not documents specified under Rule 9(1) of the CCR, 2004 - as long as such debit notes contained all requisite information as prescribed under Rule 9(1), these should be considered on par with invoices and, hence, credit cannot be denied - in the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d such credits to the extent of ₹ 25,981/-, however, when this order was challenged by the Revenue before the 1st Appellate Authority, he disallowed the same vide the impugned order consequently the appellant is challenging the same before the Tribunal. 2. Heard Shri Manish Saharan, learned Advocate for the appellant as well as Shri S. Nunthuk, learned Jt. CDR for the Revenue. 3.&emsp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... = 2009 (242) E.L.T. 467 (Tri.-Ahmd.) = 2009 (16) S.T.R. 94 (Tri.-Ahmd.), and (iii) Vodafone Essar Spacetel Ltd. v. CCE, CUS. & ST, BBSR-I reported in 2016 (43) S.T.R. 124 (Tri. - Kolkata). 4. The learned DR prays that the matter may be remanded to the Original Authority for carrying out the verification. 5. In the present case the dispute centres on the question whether Cenvat credit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X