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2010 (8) TMI 405 - AT - Service TaxDenial of input service credit - duty paying documents - debit-notes - penalty - held that: - appellate authority has rightly denied the input service credit to the appellants, which they have taken on the strength of debit notes - As per Rule 9(1)(i) of the Cenvat Credit Rules, 2004, the credit can be availed on the strength of invoice, supplementary invoice, challan or bills of entry - Demand confirmed - penalty reduced.
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