2014 (5) TMI 307

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..... nt is engaged in manufacture of sugar and during the course of audit it was found that the respondent has availed Cenvat credit on the basis of debit notes which did not contain Service Tax registration number and sl. no. of bill of invoices. Accordingly, the original adjudicating authority after considering the submissions made by the respondents, confirmed the demand for Service Tax on the groun .....

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..... R submitted that the credit was availed on the basis of debit notes which is not a document listed in the Cenvat Credit Rules. Further, the debit notes also did not have sl. no. and other necessary details. 3. I have considered the submissions made by the learned DR. Nobody is present on behalf of the respondents. In this case as observed by the learned Commissioner, it is not correct to say .....

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..... ress of the factory. The rule also provides that if the services on which credit has been taken have been received and accounted for, credit can be allowed. Further, the rule also does not bar the availment of credit on the basis of an invoice, bill or challan. In this case as observed by the learned Commissioner (Appeals), no doubt the procedure adopted by the service provider is somewhat abnorma .....

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