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TMI Blog2022 (4) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... t the debit note has contained all the information such as Name and address of the service provider and service recipient, the registration number of the service provider, the amount of service tax charged to the appellant, description of service etc., Therefore, all the details which is otherwise required to be mentioned in the valid document for cenvat credit are appearing in the debit note, for this reason also the cenvat credit cannot be denied to the appellant. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 11917 of 2019 - A/10310/2022 - Dated:- 5-4-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Ms. Ashwani Chandrasekaran, Advocate for the Appellant Mr. Dinesh Prithiani, Assistant Commr. (Authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 (224)ELT 219 (MP) Executive Engineer (Civil) MPEB vs ACE 2014 (305) ELT404 (Mad.) - Usa Agencies Vs CTO 4. I have carefully considered the submission made by both the sides and perused the records. 5. I find that the limited issue to be decided is that whether the assessee can avail the credit on the strength of debit note. This issue is no longer res-integra as the same has been decided in various judgements cited by the appellant. Some of the judgements are reproduced below: In the case of Ad-Manum Packaging Pvt. Ltd., the Tribunal held as follows: 3 . The submission of the learned Advocate for the appellant is that, even though the credit has been taken on the basis of debit notes these contained all the necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Rule 9(1), these should be considered on par with invoices and, hence, credit cannot be denied. In the present case, we find that the Original Authority has gone through the debit notes and has recorded in his order dated 25-3-2010, that these debit notes contained all necessary details and, hence, has allowed such Cenvat credit. I find no reason to disagree with this observation inasmuch as he has carried out verification already in the first place, I find no reason to remand the matter. Accordingly, the impugned order is set aside and the order of the Original Authority is restored. The appeal is allowed. In the case of Jaguar co. the Tribunal held as follows: 8. ..I hold that the debit notes mention all the particulars, whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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