TMI Blog2009 (5) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly contained all the particulars required to be provided in an invoice were adequate to avail CENVAT credit. - E/172/2009 - Stay Order No. 396/2009 - Dated:- 15-5-2009 - Shri P. Karthikeyan, J. Shri Ramesh Ananthan, Advocate, for the Appellant. Shri R.P. Meena, SDR, for the Respondent. ORDER Vide the impugned order the Commissioner (Appeals) sustained the order of the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nished goods for the reason that the CBEC Circular No. 91/8/2007-S.T., dated 23-8-2007 which clarified admissibility to credit of such service tax incurred up to place of removal of finished goods was issued in August 2007 and the same did not apply to similar transactions prior to 23-8-2007. It is submitted that the authorities did not deny that the credit availed was admissible in terms of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terates the appellants submission made before the lower authorities that the debit notes were nothing but bills raised by the provider of service of the appellants. He also submits a copy of a certificate issued by M/s. Vidyavikas Educaids Pvt. Ltd. certifying that they have raised debit notes for various amounts on various days on the appellants and that the same were nothing but bills/invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X
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