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2017 (6) TMI 1020 - AT - Central ExciseCENVAT credit - duty paying invoices - whether the credit of ₹ 11,08,694/- is admissible on debit notes issued by the service provider? - Held that: - all the necessary information which are required to be appeared on the service tax paying document i.e. invoice, challan etc. are clearly mentioned in the debit notes, therefore except the title of the document there is no difference between the details supposed to be appeared in the invoice and the details which actually appearing in the said debit notes. Therefore the credit on such debit notes cannot be denied - issue is covered by the decision in the case of Ad-Manum Packaging Pvt. Ltd. Versus Commissioner of C. Ex., Indore [2017 (4) TMI 209 - CESTAT NEW DELHI], where it was held that as long as such debit notes contained all requisite information as prescribed under Rule 9(1), these should be considered on par with invoices and, hence, credit cannot be denied - credit allowed. CENVAT credit - bus service for which the recovery was made from the employees - time limitation - Held that: - the availment of CENVAT credit on bus service and recovery of the service charges from the employee were not disclosed to the department by the appellant, therefore there is a clear suppression of fact on this count. Hence, the demand for extended period is correct, accordingly the demand of ₹ 1,26,385/- corresponding penalty and interest are upheld. Appeal allowed - decided partly in favor of appellant.
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