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2011 (7) TMI 349 - CESTAT, AHEMDABADDocuments for availing Cenvat - debit notes/challans - Assessee submits that in the case of Pharmalab Process Equipments Pvt. Ltd. Vs. CCE Ahmedabad [2009 -TMI - 34826 - CESTAT AHMEDABAD], held that service tax credit can be taken on the basis of debit notes/challans provided they contained the details which are required as per Rule 9 of Cenvat Credit Rules, 2004 - In the case of Pharmalab Process Equipments Pvt. Ltd., the matter was remanded to the original adjudicating authority for verifying whether debit notes/challans contained the necessary details, following the decision, this matter also is remanded to the original adjudicating authority to examine the debit notes/challans and consider the issue after examination as to whether appellant is eligible for cenvat credit - Needless to say that the lower authority shall take note of the decisions of this Tribunal cited before me - Therefore the impugned order is set aside and the matter is remanded to the original adjudicating authority for a fresh decision after giving an opportunity to the appellants to present their case.
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