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2014 (6) TMI 584 - AT - Central ExciseCENVAT Credit - Credit on strength of debit notes - duty paying documents - Held that:- Rule 4A of Service Tax Rules, 1944 provides that the taxable service to be provided or credit to be distributed on invoices, bill, challan. It has also prescribed that such invoices, bill or challan or as the case may be, shall be serially numbered and shall contain the name, address and the registration number of such person and other informations as specified therein. It appears that the debit notes placed by the learned counsel and that the debit notes issued by the service provider had fulfilled all the conditions as prescribed under Rule 4A (1) of the Service Tax Rules, 1944. - there is no reason to deny the credit on the basis of the debit notes subject to verification of the documents placed by the learned counsel. - matter remanded back - Decided in favour of assessee.
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