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2019 (11) TMI 1071 - AT - Service TaxCENVAT credit - input services - shared service expenses based on the debit notes issued by the sister concerns - Revenue was of the view that the input services were provided by other service providers and not by any of the sister concerns and therefore the availment of cenvat credit based on debit notes issued by the sister concerns is incorrect - Rule 9 of CCR - HELD THAT:- The appellant had rightly classified the credit under the heading”1.3.2.2.3- on input services received directly from April 2012 onwards. Since the appellant have rectified the bona fide mistake on being pointed out by the audit, we do not find any mala fide intention that the appellant have suppressed the facts - Further in view of the various decision relied upon by the appellant, it has been consistently held by the Tribunal that debit note issued by the sister concerns is a valid document under Rule 9 of CCR to avail cenvat credit if it contains all the details of the service as well as tax amount as required under rule 9. The impugned order denying the cenvat credit on shared expenses is not legally sustainable - Appeal allowed - decided in favor of appellant.
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