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Commissioner of Central Excise, Customs And Service Tax Bangalore-I Versus M/s Saint Gobain Seva Engineering India Ltd.

2015 (12) TMI 1440 - CESTAT BANGALORE

CENVAT Credit - duty paying documents - whether the respondents can avail CENVAT credit of service tax paid by them on various services received and utilized, on the basis of debit notes - Held that:- original adjudicating authority has made certain .....

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's claim of the said debit notes disclosing full particulars. The Commissioner (A) has noted the said fact and has held that a mere observation by the adjudicating authority, without even disclosing or indicating the particulars not available in the .....

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t Revenue. - E/471/2012-SM - Dated:- 19-6-2015 - Archana Wadhwa , Member (J) For the Appellant : Mr S Teli, Deputy Commissioner (AR) For the Respondent : None ORDER Per Archana Wadhwa Being aggrieved with the order passed by Commissioner (A), Revenue .....

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by them on various services received and utilized, on the basis of debit notes. The Commissioner (A) has relied upon various decisions of the Tribunal laying down that such debit notes are eligible documents for the purpose of CENVAT credit. However, .....

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