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TMI Blog2017 (9) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... t notes were issued for valid input services and documents were also proper documents for taking credit and subsequent refund - Appeal allowed - decided partly in favor of appellant. - ST/2834/2012-ST[SM] - A/70755/2017-SM[BR] - Dated:- 28-7-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Nishant Mishra, Advocate, for Appellant Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.150/ST/APPL/NOIDA/12/519 dated 28/05/2012 passed by Commissioner of Custom Central Excise (Appeals), Noida. 2. The brief facts of the case are that the appellant filed a refund claim for ₹ 53,18,228/- on 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal No.150/ST/APPL/NOIDA/12/519 dated 28/05/2012. The appellant submitted before the Id. Commissioner (Appeals) that in respect of subsequent similar application for refund for the quarter October, 2010 to December, 2010, Original Authority had raised similar objections. On submission of documents such as clarification on the debit notes as to how they had satisfied with the requirements of Rule 4A of the Service Tax Rules and declaration from the company which has issued the debit notes the Original Authority has accepted similar Cenvat credit to be admissible for the period from quarter October to Decembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vat credit of ₹ 28,93,933/- was proposed to be denied on the ground that the same was based on the debit notes and that the said debit notes did not appear to be valid document for taking Cenvat credit under the Cenvat Credit Rules, 2004. The same ground was also raised through Show Cause Notice dated 06/09/2011 in respect of refund claim for the period from quarter October to December, 2010 wherein Original Authority through Order-in-Original dated 09/02/2012 for the period from quarter October to December, 2010 has held that the said debit notes were issued for valid input services and documents were also proper documents for taking credit and subsequent refund. Further, I find from CBEC Circular No.120/01/2010-ST dated 19/01/2010 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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