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2014 (1) TMI 269 - CESTAT NEW DELHIDenial of Cenvat credit on Input services – Debit notes raised by service provider not in prescribed format as per Rule 9(1) of Cenvat credit rules – Waiver of Pre-deposit – Held that:-Following CCE Vs Grasim Industries Ltd [2011 (7) TMI 944 - CESTAT, NEW DELHI] - debit notes can be considered to be eligible modvatable documents – after examining the debit notes which give the essential particulars - Even if some of the debit notes are not mentioning the address of service recipient, the case can be covered by Rule 9(2) - the ground was not the basis for issuance of show cause notice and was not taken by the Commissioner in the order - A new case cannot be made by Revenue at the Appellate Stage as per the settled law – Prima facie appellants have established a case in their favour – Pre-deposits waived till the disposal - stay granted.
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