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2011 (7) TMI 944 - AT - Service TaxRule 21 of CESTAT (Procedure) Rules, 1982 - Ex-parte order - whether the Respondent could take Cenvat credit of service tax paid in respect of input services received, on the basis of documents called ‘debit notes’ issued by service provider - Rule 9 of the Cenvat Credit Rules, 2004 - there is a clear finding in the impugned order that it is not disputed that document called ‘debit note’, contain the details like the name and registration number of the service provider, the nature of the service provided, service tax payable, service tax charged etc. or in other words all the details which are required to be mentioned in the invoice - Decided in favor of the assessee
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