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2015 (5) TMI 973 - AT - Central ExciseCENVAT Credit - debit notes - whether appellant is entitled to the Cenvat credit of the service tax paid in respect of the services covered by debit notes - Various service - Held that:- Law requires evidence to show provision of service, value thereof, identity of provider and recipient thereof and service tax charged to protect interest of Revenue. Therefore, it would be proper for the Adjudicating authority to enquire from the concerns which had issued debit notes/letter heads, as to whether the particulars mentioned therein are correct and provision of service covered by those debit notes/letter heads were really provided to the appellant. Upon conduct of enquiry, if the authority is satisfied as to genuineness of the debit note and identity of the parties, the form of invoice shall not be material but substance thereof shall govern the claim. This enquiry shall provide immunity to Revenue to prevent double claim of Cenvat credit one on the basis debit notes/letter heads and subsequently on the basis of invoices if any - CENVAT Credit is allowed - Decided in favour of assessee.
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