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2020 (1) TMI 271 - AT - Service TaxCENVAT Credit - duty paying invoices - allegation that credit availed without input service invoice and also on the basis of 69 debit notes issued by M/s. Banketch India (P) Ltd., Bangalore - Rule 9 of the CCR - HELD THAT:- It has been consistently held by the Tribunal and the High Court in various decisions cited that CENVAT credit can be availed on the basis of debit notes if it contains all the details as specified under Rule 9 of the CCR and in the present case, the debit notes produced before me contains all the details which are required under Rule 9 and therefore they are valid documents for claiming CENVAT credit. Appeal allowed - decided in favor of appellant.
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