TMI Blog2014 (6) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice Tax Rules, 1944. - there is no reason to deny the credit on the basis of the debit notes subject to verification of the documents placed by the learned counsel. - matter remanded back - Decided in favour of assessee. - Appeal No. E/495/2012 - Final Order No. 40435/2013 - Dated:- 13-9-2013 - Shri P.K. Das, J. For the Appellant : Shri M. Saravanan, Chartered Accountant For the Respondent : Shri P. Arul, Superintendent (AR) JUDGEMENT The appellant is engaged in the manufacture of Asbestos Cement Sheets classifiable under sub-heading No. 6811 40 10 of the Schedule to the CETA, 1985. They availed CENVAT credit on input services under CENVAT Credit Rules, 2004. By a show-cause notice dated 16.9.2010, it was propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g decisions of the Tribunal:- (a) CCE, Indore Vs. Grasim Industries Ltd. - 2011 (24) STR 691 (b) Pharmalab Process Equipments Pvt. Ltd. Vs. CCE, Ahmedabad - 2009 (242) ELT 467 (c) CCE, Indore Vs. Gwalior Chemicals Industries Ltd. - 2011 (274) ELT 97 (d) Shree Cement Ltd. Vs. CCE, Jaipur - II - 2013 (29) ELT 77 (e) Mission Pharma Logistics (I) Pvt. Ltd. Vs. CCE, Rajkot - 2012 (27) STR 60 The learned counsel also submits that the Commissioner (Appeals) had not given any finding on the limitation as well as on imposition of penalty. 3. The learned AR on behalf of the Revenue submits that Rule 9(1) provides that CENVAT credit shall be taken by the manufacturer on the basis of the documents as specified therein. He submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the service provider had fulfilled all the conditions as prescribed under Rule 4A (1) of the Service Tax Rules, 1944. The Tribunal in a series of decisions, as referred by the learned counsel, held that debit notes issued by the service provider can be treated as document for availing credit. It is seen from the impugned order that the Commissioner (Appeals) observed that the appellant had not established as to whether this is the form in which the service provider issues debit notes in general or it is only for this particular appellant. In this context, the learned counsel placed the certificate dated 11.4.2013 issued by the CHA. He fairly submits that this issue was not in the show-cause notice and in the adjudication order and there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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