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2017 (5) TMI 568 - AT - Service TaxCENVAT credit - credit availed on the strength of debit notes - denial on the ground that debit note is neither invoice nor bill or challan as per prescribed under Rule 9(1)(f) - whether Cenvat credit is allowable on the strength of debit note issued by service provider? - Held that: - the debit note is only document which was issued by service provider M/s. BPCL for service charges as well as service tax paid thereof. In this circumstances the said debit note should be accepted as invoice or bill or challan. Thus nomenclature has no significant important criteria is that the information mentioned in Rule 4(A) of Service Tax Rules, 1994 should appear in the documents which is raised for service charges as well as service tax to the service recipient - credit allowed - decided in favor of appellant.
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