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2013 (10) TMI 739 - CESTAT AHMEDABADCENVAT credit on input services - Debit Notes - Duty paying document - Rule 9(1) of the CENVAT credit Rules – Waiver of Pre-deposit - Held that:- The appellant had availed cenvat credit on the debit notes issued by a service provider for the commission received by them indicating on the debit notes clearly the service tax liability - the service provider has given the details of service tax registration number and classification of the services as Business Auxiliary Services - service provider has also given a certificate of registration under service tax which is, subsequently reflected on the debit notes - service provider to the appellant had registered himself with the department on 07.03.2006 and the debit notes/ documents on which the credit was availed, are of the period later than the registration - the appellant had received the services rendered by the service provider and has also paid the service tax to the service provider - There was strong force in the contention of the assessee - the application for the waiver of pre-deposit of balance amounts involved allowed and recovery stayed till the disposal of appeal – Stay granted.
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