9911796707
TMI Blog2024 (6) TMI 1437X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant Assisted by Smt. Payal Bharwani, Advocate Shri Prasenjit Das, Authorized Representative for the Respondent ORDER [PER SHRI ASHOK JINDAL] The appellant is in appeal against the impugned order wherein CENVAT Credit availed of Service Tax paid by the service provider has been denied on the ground that the debit note against which they have taken the credit is not a proper docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk and paid Service Tax thereon. 2.1. At the end of the job worker, there is no dispute; but when the appellant took CENVAT Credit, it was objected to on the ground that the job worker has not provided any services to the appellant and therefore, they are not entitled to take CENVAT Credit of the Service Tax paid by them to the job worker. Moreover, it was alleged that on the debit notes, against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the service provider. 6.1. Moreover, the debit notes issued by the service provider contains all the details required in terms of Rule 9 of the CENVAT Credit Rules, 2004, to avail CENVAT Credit. In these set of facts, we hold that the CENVAT Credit cannot be denied to the appellant. 7. Therefore, we do not find any merit in the impugned order and accordingly, the same is set aside. 8. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
