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2017 (2) TMI 302 - AT - Central ExciseCENVAT credit - denial on the ground that the documents on which the credit was taken, are debit notes, vouchers and statements which are not the valid documents for taking cenvat credit under the provisions of Rule 9 of Cenvat Credit Rules, 2004 - Held that: - though it is not pre-printed commercial invoice but it is either in letterhead on the lesser of the premise or in the printed form of the invoice is in terms of Rule 9 of the Cenvat Credit Rule , the only requirement is that certain information should be incorporated in the documents. Even though it is called by “name invoice, if any document issued by the service provider,” which contained all the information as required under Rule 4 of the Service Tax Rules, credit should be allowed - From the documents, I observe that all such informations are given in the so called invoices therefore credit on such invoices cannot be denied. Appeal allowed - decided in favor of appellant.
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