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TMI Blog2017 (5) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... ich is required in terms of Rule 4 of the STR, 1994 - reliance was placed in the case of Vodafone Essar Spacetel Ltd. [2016 (1) TMI 24 - CESTAT KOLKATA], where it was held that any document which contains the details prescribed u/r 4A(1) of the STR, 1994, the same can be considered as the invoice or challan and will be a proper document for availing the CENVAT Credit - appeal allowed - decided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t between the appellant and the property owner. The Service Tax amount was clearly shown in the debit note. The Service Tax registration of the lessor is also indicated in the debit note. Therefore, all the information required for issuing tax paid document is appearing in the debit note. Hence, the debit note is a tax paying document. He submits that in the various judgments, the credit on debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (20) STR 338 (Tri-Bang) 4. I have carefully considered the submissions made by both sides. I find that the debit note raised by the lessor of the premises as he is lessor as per the Leave and License Agreement. On perusal of the debit note, I find that it contains all the necessary information such as name of the lessor (service provider), debit note no. date, nature of service, Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Single Member whereas subsequent to that in the case of Vodafone Essar Spacetel Ltd. (supra), the Division Bench of this Tribunal has held that any document which contains the details prescribed under Rule 4A(1) of the Service Tax Rules, 1994, the same can be considered as the invoice or challan and will be a proper document for availing the CENVAT Credit. In the judgment in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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