TMI Blog2020 (1) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... gh 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness Auxiliary Services . While auditing the records of the appellant for the period 2008-09, the CERA observed that the assessee had been availing irregular CENVAT credit of input services (i) without input service invoice and (ii) on the basis of 69 debit notes issued by M/s. Banketch India (P) Ltd., Bangalore. 3. Heard both sides and perused the records. 4.1. Lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is no more res integra and has been settled by various decisions. For this submission, he relied upon the following decisions:- i. Bharti Hexacom Ltd. [2018(12) GSTL 123 (Raj.)] ii. United Phosphorus Ltd. [2013(30) STR 509 (Tri. Ahmd.)] iii. Ad-Manum Packaging Pvt. Ltd. [2017(346) ELT 142 (Tri. Del.)] iv. Jalaram Plastic Pack [2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the observations made by the Gujarat High Court and Delhi High Court, the view taken by the tribunal is required to be accepted and the same is accepted. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the sides and perusal of the material on record, I find that it has been consistently held by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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