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2016 (5) TMI 1046 - CESTAT MUMBAI

2016 (5) TMI 1046 - CESTAT MUMBAI - TMI - Entitlement for Cenvat credit - debit notes issued by the service provider in respect of service - Ld. Commissioner raised some shortcomings in the debit notes denying the credit - Held that:- whatever informations required in terms of Rule 4A in the document, more or less all the 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 C .....

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ppeal No. SB(38)38/MV/2011 dt. 22.3.3011 passed by the Commissioner (Appeals) Central Excise, Mumbai Zone-I whereby the Ld. Commissioner rejected the appeal of the appellant. 2. The issue involved in the present case is that whether the appellant is entitled for Cenvat credit on the strength of debit notes issued by the service provider in respect of service. The Commissioner (Appeals) denied the credit on the following reason: (i) Debit Note No. DN/05/NF dt. 1.9.2008 and DN/14/NF dt.9.1.2010, d .....

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e the appellant is before me. 3. Ms. Mansi Patil, the Ld. Counsel appearing for the appellant submits that the debit notes on which they have claimed the Cenvat Credit contains all the information as required under Rule 4A of Service Tax Rules, 1994. Therefore, the debit notes are valid documents for availing Cenvat Credit. She submits that the Ld. Commissioner has raised some shortcomings in the debit notes which is not correct for the reason that the debit notes was issued on the letterhead of .....

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of Service Tax, Delhi-2015 (39) S.T.R. 273 (Tri.Del.) (iii) CCE, Salem Vs. M/s. Pallipalayam Spinners (P) Ltd. -2010-TIOL-1723-CESTAT-MAD (iii) Pharmalab Process Equipments Pvt. Ltd. Vs. CCE Ahmedabad-2009 (242) E.L.T. 467 (Tri.-Ahmd.) (iv) Commissioner of C. Ex. & CUS., Daman Vs. Jalaram Plastic Pack -2014 (34) S.T.R. 66 (Tri.-Ahmd.) (v) Commissioner of C.Ex., Nashik Vs. Graphite (I) Ltd.-2007 (212) E.L.T. 54 (Tri.-Mumbai) (vi) The Supreme Industries Ltd. Vs. Commissioner of Central Excise .....

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