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TMI Blog2023 (1) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... nomenclature of the documents is not necessary but the said document should fulfill all the necessary details as required. In the present case, the debit notes duly fulfilled all the necessary conditions as are required to be provided, but the fact remains that the said documents are not invoices, bills or challans, but are debit notes. The issue is no more res integra and the Tribunal in the case of M/S SRF LTD. VERSUS C.C.E., JAIPUR-I [ 2015 (9) TMI 1281 - CESTAT NEW DELHI] where it was held that The purpose sought to be served by specifying the details that are to be contained in the document issued while rendering service is to provide information regarding the registration number and details of service provider details, details of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 07.08.2014 9,600.00 120 4238953 dt. 04.08.2014 Do 13614 dt. 13.10.2014 14,948.00 Total 81,995.00 2. The Ld.Advocate appearing on behalf of the Appellant submits that the documents in dispute duly fulfilled all the necessary conditions as are required to be provided. He also produced a Certificate from M/s. Marine Containter Services (India) Pvt.Ltd. dated 26.10.2022 confirming the payment and received against debit notes issued. The confirmation letter is reproduced below:- "Date: 26/10/2022 To The Manager Pragati Agri Products Pvt. Ltd., Ref: Letter dated 25/10/2022. Sub:- Confirmation of payment received against note issued. Dear Sir, As per your letter dated 25/10/2022 we Marine Container Services India Pvt Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 4A of the Rules and therefore cannot be considered as a valid Service Tax payment document at all. 5. Heard both sides and perused the Appeal records. 6. The dispute in the present Appeal is relating to the refund sanctioned on the basis of debit notes issued by M/s. Marine Containter Services (India) Pvt.Ltd., which is alleged to be improper documents and are accordingly inadmissible under Notification No.41/2012-ST dated 29.03.2012 read with Rule 4A(1) of the Service Tax Rules, 1994. In order to appreciate the legal and factual position, Rule 4A of the Service Tax Rules, 1994 is reproduced :- "RULE [4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan. - (1) Every person providing taxable servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claimed. The documents reveal that they contain all the details as required under Rule 4A of the Service Tax Rules, 1994. The purpose sought to be served by specifying the details that are to be contained in the document issued while rendering service is to provide information regarding the registration number and details of service provider details, details of service recipient, description and value of taxable service, and the service tax payable thereon. If the documents provide these necessary particulars, merely because the documents are debit notes the refund cannot be denied at the end of the service recipient." 9. Further, in the case of Shree Cement Ltd. (supra), it was held that - "6. Substance is more important than the form ..... X X X X Extracts X X X X X X X X Extracts X X X X
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