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2014 (5) TMI 765 - AT - Service TaxCENVAT Credit - Debit notes - whether the appellant could avail the Cenvat credit of service tax paid on the Business Auxiliary Service availed by them on the basis of debit notes issued by their dealers - Held that:- when the debit note contains all the particulars which are required to be mentioned in an invoice, just because the document is titled ‘debit note’ instead of ‘invoice’, the Cenvat credit cannot be denied. Rule 4A (1) of Service Tax Rules mentions the particulars which are required to be mentioned in an invoice. In our view, if the debit note issued by a service provider contains all the information, which is required to be mentioned in an invoice in terms of Rule 4A (1) of Service tax Rules, 1994, the documents has to be treated as invoice issued under Rule 4 A (1) of Service Tax Rules, irrespective of its title and service tax credit has to be allowed on the basis of such document. However, in this case, the Commissioner has not examined this aspect and has simply disallowed the credit on the basis that the documents on the basis of which the Cenvat credit has been availed were titled ‘debit notes’ and not invoices. The impugned order, therefore, is not sustainable and the same has to be set aside and the matter has to be remanded for denovo adjudication after examining as to whether the debit notes contained all the information which is required to be mentioned in an invoice in terms of Rule 4A of the Service Tax Rules, 1994 and if this is so, the Cenvat credit has to be allowed. - Decided in favour of assesee.
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