TMI Blog2011 (6) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... ough them and also showing the amount of commission as well as service tax payable on such commission the defect is only in respect of documents issued by one of the commission agents - Considering that decisions of Pharmalab Process Equipments Pvt. Ltd. [2009 (4) TMI 142 - CESTAT AHMEDABAD] & GRAPHITE (I) LTD. [2006 (10) TMI 224 - CESTAT, MUMBAI] which are in favour of the appellants, thus it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as service tax payable on such commission. Based on these debit notes, the appellants have taken CENVAT credit. Revenue has made out a case stating that debit note is not a document specified under Rule 9(2) of the Cenvat Credit Rules against which CENVAT credit can be taken. The appellant relies on the proviso 2 of Rule 9, which reads as under:- (2) No CENVAT credit under sub-rule(1) sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived and accounted for in the books of the account of the receiver, he may allow the CENVAT credit. 2. They further argue that there are many decisions to the effect that CENVAT credit can be taken on such documents. They particularly rely on the following case laws:- (i) Pharmalab Process Equipments Pvt. Ltd. vs. Commissioner of CE, Ahmedabad 2009(242)ELT 467(Tri-Ahmd) (ii) Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndigarh vs. Karam Chand Appliances Pvt. Ltd. 2009(238)ELT 706(H.P) (iv) Godrej Consumer Products Ltd. vs. Commissioner of Central Excise, Indore 2010(20)STR 609(Tri-Del) 4. The decision in the SK Foils Ltd. (supra) is for granting Modvat credit on the basis of carbon copy in place of the original document. In the case of Spectra Electronics Ltd., the objection was that the invoice did not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld also be taken into account. 5. I find that the defect is only in respect of documents issued by one of the commission agents. At this stage, I do not consider it an important objection. 6. Considering that various decisions are in favour of the appellants, it is only proper that the appellant should be granted waiver of the demand made in the order of the Commissioner (Appeals). Accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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