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2024 (2) TMI 904 - AT - Central ExciseRefund/rebate claim under N/N. 41/2012-ST on the credit availed on debit notes - rejection only on the ground that credit has been availed on debit notes and that these are not valid documents for availing credit as per Rule 9 of CENVAT Credit Rules, 2004 - HELD THAT:- On perusal of Order in Original No. 84/2013 dated 4.10.2023, it is stated by the adjudicating authority that the refund claim was verified and service tax could be correlated with the export documents. So also it is seen that specified services were received by the appellant and all documents were and required certificates submitted along with the refund claim. In para 9, it is stated that the refund claim was verified thoroughly and it is arithmetically in order. The department has conducted proper verification as to whether service tax was paid and services were availed by the appellant. The proviso to Rule 9 states that in case of any doubt with regard to the particulars mentioned in the document on which credit has been availed, the AC/DC can conduct verification and on being satisfied can allow the credit. In the present case, there is no evidence to show that the appellant has not paid service tax or not availed the specified services. The reason for rejection of refund / rebate is that debit notes are not valid documents under Rule 9 of CCR, 2004. The above issue as to whether debit notes can be accepted as documents for availing credit is settled by various decisions. In the case of M/S. GATES UNITTA INDIA COMPANY PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI [2021 (9) TMI 688 - CESTAT CHENNAI], the Tribunal held that the credit cannot be denied on the ground that document on which credit is availed is a debit note. The rejection of refund claim is not justified. The appellant is eligible for refund. The impugned order is set aside - Appeal allowed.
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