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TMI Blog2024 (6) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be denied on the ground that such service was used beyond the place of removal - credit allowed. CENVAT Credit - denial also on the ground of discrepancy in documents under Rule 9 - HELD THAT:- As per the claim of the appellant, they have availed Cenvat Credit on the input service distributors invoice. They have also given a statement showing such invoices, if this be so than the discrepancy in the debit note will not affect the entitlement of Cenvat Credit on ISD invoices to the appellant. However, it appears that the Adjudicating Authority has not verified the ISD invoices and assumed that Cenvat credit was availed on the debit note. As regard the discrepancy in the debit note, the same is not relevant at the end of the appellant. If t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service provider which does not contain all the details, credit is not admissible to the appellant. In this regard, he submits that the appellant have availed the Cenvat credit on input service distribution invoice and not on the debit note. Therefore, the entire basis for denial of the Cenvat Credit by the department is incorrect and on that basis itself, the demand of Cenvat Credit is not sustainable. In support of submission he placed reliance on the following judgment:- Gujarat Insecticides Ltd Vs. CCE ST- Vadodara-II 2021 (10) TMI 380- CESTAT Ahmedabad Ambuja Cements Limited Vs. CCE ST- Surat I 2022 (6) TMI 819- CESTAT Ahmedabad Bharat Petroleum corporation Ltd. Vs. C.C.E. Mumbai-I 2018 (6) TMI 576- CESTAT Mumbai CCE Ahmedabad-II Vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailed the Cenvat Credit on debit note issued by service provider and the said debit note does not bear all details. We find that as per the claim of the appellant, they have availed Cenvat Credit on the input service distributors invoice. They have also given a statement showing such invoices, if this be so than the discrepancy in the debit note will not affect the entitlement of Cenvat Credit on ISD invoices to the appellant. However, it appears that the Adjudicating Authority has not verified the ISD invoices and assumed that Cenvat credit was availed on the debit note. 4.3 As regard the discrepancy in the debit note, the same is not relevant at the end of the appellant. If there is any discrepancy it is the jurisdictional Officer of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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