2009 (1) TMI 239

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..... being not a document prescribed under rule 4A of the STR – Held that - the appellants had availed the impugned amounts of credit against ‘debit notes’ which are not one of the prescribed documents for the purpose under rule 4A of STR. However, there is no dispute that the document contained all the items of information prescribed in the relevant rule. - . In the absence of a case that the appellan .....

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..... 3. No. 92/08 Dt. 30-7-08 Oct.'05 to Feb.'06 Rs.4,66,752 Rs.4,66,752 In these identical appeals, M/s. Chemplast Sanmar Ltd., challenge the orders of the Commissioner (Appeals), which sustained denial of input service credit, demand of the same as availed irregularly, applicable interest and the penalty imposed on the appellants. The original authority disallowed the c .....

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..... ed as debit notes it contained all the items of information required to be shown on a document prescribed for availing credit under rule 4A of STR. The revenue had not challenged the appellants having availed the impugned service. The credit was sought to be denied on a technical ground. The ld. JCDR defends the order of the lower appellate authority. He submits that credit can be validly taken on .....

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