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2017 (4) TMI 209 - AT - Service TaxCENVAT credit - duty paying documents - whether Cenvat credit may be taken by the appellant on the basis of the debit notes received by them from the service providers? - Held that: - Cenvat credit should not be denied simply on the basis that they are debit notes and are not documents specified under Rule 9(1) of the CCR, 2004 - as long as such debit notes contained all requisite information as prescribed under Rule 9(1), these should be considered on par with invoices and, hence, credit cannot be denied - in the present case, the debit notes contained all necessary details, the credit is thus allowed - appeal allowed - decided in favor of assessee.
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