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2017 (9) TMI 219 - AT - Central ExciseCENVAT credit - duty paying documents - whether the appellants are entitled to CENVAT credit availed on the debit notes relating to reimbursement of expenses? - Held that: - though said services availed by M/s Laffans Petrochemicals Ltd. in terms of Logistics Agreement, the same can not be made cenvatable in as much as M/s Laffans Petrochemicals Ltd. quoting their own Service Tax Registration No. along with particulars of service tax & Invoice Nos. of respective service providers cannot be considered as valid duty paying document in terms of provisions of Rulem9(1) of Cenvat Credit Rules, 2004 - service tax amount shown in the debit notes representing reimbursable expenses is inadmissible to credit - appeal dismissed - decided against appellant.
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