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2022 (4) TMI 518 - AT - Service TaxCENVAT Credit - duty paying documents - credit availed on the strength of debit notes issued by the service provider - HELD THAT:- This issue is no longer res-integra as the same has been decided in various judgements cited by the appellant - reliance can be placed 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 Cenvat credit should not be denied simply on the basis that they are debit notes and are not documents specified under Rule 9(1) of the CCR, 2004. Thus, the appellant are entitled for the cenvat credit on debit note. It is further noted that the debit note has contained all the information such as Name and address of the service provider and service recipient, the registration number of the service provider, the amount of service tax charged to the appellant, description of service etc., Therefore, all the details which is otherwise required to be mentioned in the valid document for cenvat credit are appearing in the debit note, for this reason also the cenvat credit cannot be denied to the appellant. Appeal allowed - decided in favor of appellant.
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