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2016 (7) TMI 1035 - AT - Service TaxCenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - Held that:- All the details of the service provided is recorded in the debit notes. Since the documents on the basis of which credit has been availed, specify and contain essential details which are required as per the proviso to Rule 9 (2) of Cenvat Credit Rules and there is no observation that service has not been received, there is no occasion to doubt about the eligibility of the documents. Decided in favor of assessee.
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