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2014 (2) TMI 159 - AT - Central ExciseRule 21 of CESTAT (Procedure) Rules, 1982 - Ex-parte order - whether the Respondent could take Cenvat credit of service tax paid in respect of input services received, on the basis of documents called ‘debit notes’ issued by service provider - Rule 9 of the Cenvat Credit Rules, 2004 - Held that:- Assessee is entitled to take credit on the basis of 'debit notes' as the same is having all the particulars required to be mentioned in the invoices. Therefore, following the ratio of the decision in the case of Grasim Industries Ltd. (supra), I allow the credit taken by the appellant and set aside the impugned order - Following decision of CCE vs. Grasim Industries ltd. [2011 (7) TMI 944 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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