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2010 (6) TMI 151 - AT - Service TaxRefund- There is no dispute from the ER I return that the recipient of service i.e. the manufacturer has not claimed any cenvat credit on the basis of the job work invoice issued by the appellant. Held that- claim of refund cannot be denied discarding revenue’s argument that mechanism of issuance of debit notes and credit notes, if countenanced, it will open flood gates for pilferage of revenue, the Hon’ble High Court of Rajasthan did not agree with the proposition that it can open flood gates, inasmuch as, where false, fictitious or shame Debit note and credit note are issued for adjustment, the revenue can very well lead evidence, or can lead evidence in rebuttal. Appeal is allowed.
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