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2017 (6) TMI 676 - AT - Central ExciseCENVAT credit - duty paying invoices - denial of credit on the ground that appellant has received credit on the strength of debit not which is not the proper documents for availment of CENVAT credit - Held that: - CENVAT credit cannot be denied to the appellant on the ground that debit note is not an admissible document for availment of CENVAT credit - In fact, the documents contain the details of service providers namely, name, address, registration number, nature of service, amount of service provided and service tax paid. These particulars are not disputed by the Revenue and therefore, CENVAT credit cannot be denied to the appellant - credit allowed - appeal allowed - decided in favor of appellant-assessee.
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