2010 (8) TMI 405

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..... R, for the Respondent. [Order]. -  By way of this appeal, the appellants have challenged the denial of input service credit of Rs. 7,327/- taken on the strength of debit-notes and a penalty of Rs. 20,000/- under Rule 15 of the Cenvat Credit Rules, 2004. 2. Despite notice, none appeared on behalf of the appellant nor any request for adjournment is received. As the matter involves small .....

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..... th of debit notes. As per Rule 9(1)(i) of the Cenvat Credit Rules, 2004, the credit can be availed on the strength of invoice, supplementary invoice, challan or bills of entry. Hence, I do not find any infirmity in the impugned order for denial of input service credit. Accordingly, the demand for input service credit is confirmed. With regard to penalty under Rule 15 of the Cenvat Credit Rules, 20 .....

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