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TMI Blog2018 (3) TMI 774X X X X Extracts X X X X X X X X Extracts X X X X ..... ices do not have nexus with the output services provided is not justified. CENVAT credit - Duty paying documents - debit notes - Held that: - The Tribunal in the case of Ad-Magnum Packaging Pvt. Ltd. [2017 (4) TMI 209 - CESTAT NEW DELHI] has held that debit notes are valid documents for availing credit provided it contains all requisite information as prescribed in Rule 9 (1) of Cenvat Credit Rules, 2004 - debit notes are valid documents for availing credit and rejection of refund on this ground is unjustified - For the limited purpose of verifying whether the credit availed on these debit notes is proper as to payment of service tax and other details, the matter is remanded to the adjudicating authority. Appeal allowed in part and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or car parking and credit availed on debit notes rejection of refund was upheld. The assessee aggrieved by such rejection, has filed appeal Nos.ST/41609-41612/2014, ST/41614-41617/2014. The department has come in appeals before the Tribunal aggrieved by the order of Commissioner (Appeals) who allowed the refund in respect of other services. 2.1 Today when the matter came up for hearing, on behalf of the assessee, Ld. Counsel Shri Rabeen Jayaram submitted that the period involved in these appeals is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business . The Event Management service was availed for the promotion of sales of the assessee. Renting of Immovable prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee for the purpose of sales promotion. So also, the car parking was availed for the purpose of giving parking facilities to the employees as well as the management. The denial of credit stating that these services do not have nexus with the output services provided is not justified. We find that the Tribunal in the case of Ultra Tech Cement Ltd. Vs CCE - 2011 (22) STR 289 (Tribunal) has held that prior to 1.4.2011 since the services availed in the course of business of the assessee, the credit is admissible. Following the same, we find that credit availed on these two services are eligible and admissible. 6. The third issue is with regard to credit availed on the debit notes. The Tribunal in the case of Ad-Magnum Packaging Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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