TMI Blog2014 (11) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... tax registration number, the recipient and the signature of the authorised signatory. Further, it is seen that the Board vide circular No. 120/01/2010-ST dated 19/1/2010 in para 3.4 has observed that in case of incomplete invoice the department shall take a liberal view in view of the judicial pronouncements. there is no allegation that the service in respect of which impugned credit was taken w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted. - Appeal No. 57027 of 2013 - Ex[DB] - SO ORDER NO. 53163/2014 - Dated:- 26-8-2014 - Mr. G Raghuram and Mr. R.K. Singh, JJ. For the Appellant : Shri A K Batra, CA For the Respondent : Shri Amresh Jain, DR ORDER Per R K Singh The appellants have filed this application along with their appeal No. ST/57027/2013-Cu(DB) against the impugned Order-in-appeal No. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Rule 9(1) of Cenvat Credit Rules, 2004. The said credit relates to the service tax in respect of rent of their office premises paid by the appellants during the period 7.8.08 to 31.8.2010. 3. The appellants have contended that the so called debit notes have all the requisite information and therefore Cenvat credit should be allowed on the strength thereof. They cited judgment in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial pronouncements. It is seen that proviso to Rule 9(2) proviso specifically states that:- Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the invoice, as the case ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ose of extending the credit. Similar view was held by CESTAT in the case of Pharmalab Process Equipments Pvt. Ltd. vs. CCE, Ahmedabad [2009-TIOL-2215-CESTAT-AHM)] and in the case of Gujarat Tea Processors and Packers Ltd. vs. CCE, Ahmedabad [2012 (27) STR 158 (Tri-Ahmd)]. 6. In view of the foregoing, we are of the view that the appellants have a prima facie made out a good case for complete wai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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