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2017 (5) TMI 1382 - AT - Central ExciseCENVAT credit - duty paying invoices - whether the CENVAT Credit in respect of Service Tax paid on the rent of the premises is admissible on the debit note issued by the premises owner? - Held that: - the debit note on which the credit was availed has contained all the information which is required in terms of Rule 4 of the STR, 1994 - reliance was placed in the case of Vodafone Essar Spacetel Ltd. [2016 (1) TMI 24 - CESTAT KOLKATA], where it was held that any document which contains the details prescribed u/r 4A(1) of the STR, 1994, the same can be considered as the invoice or challan and will be a proper document for availing the CENVAT Credit - appeal allowed - decided in favor of appellant.
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