TMI Blog2016 (5) TMI 1046X X X X Extracts X X X X X X X X Extracts X X X X ..... informations are appearing in the debit notes, therefore the debit notes can be accepted for allowing Cenvat Credit. Therefore, this Tribunal has taken a consistent view that Cenvat credit can be allowed in the debit note if it contains the informations as required under Rule 4A of Service Tax Rule, 1994. The various decisions cited by the appellant are squarely applicable. - Decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2010, does not contain the address of the service provider; (ii) The said Debit Notes are not in the form of Challan; (iii) The said Debit Notes are in the form of correspondence letter; (iv) Nowhere, it is mentioned in all the three Debit Notes as submitted by the appellant against which they availed Service tax credit, about the description and classification and the value of tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax amount. She further submits that this Tribunal in various judgments allowed the Cenvat Credit on the strength of debit notes. She placed reliance on the following judgments: (i) Commissioner of Central Excise, Indore Vs. Grasim Industries Ltd.-2011 (24) S.T.R, 691 (Tri.Del.) (ii) Jaquar Co. Ltd. Vs. Commissioner of Service Tax, Delhi-2015 (39) S.T.R. 273 (Tri.Del.) (iii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides. As per Rule 9 of the Cenvat Credit Rules the document prescribed for taking Cenvat Credit in respect of input services are invoice, bill or challan issued by provider of input service as per Rule 4A of the Service tax Rules. The challan shall contai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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