TMI Blog2017 (6) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... is not an admissible document for availment of CENVAT credit - In fact, the documents contain the details of service providers namely, name, address, registration number, nature of service, amount of service provided and service tax paid. These particulars are not disputed by the Revenue and therefore, CENVAT credit cannot be denied to the appellant - credit allowed - appeal allowed - decided in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t notes which has not the proper documents for availment of cenvat credit. The matter was contested and cenvat credit on the strength of the debit notes was denied. Aggrieved from the said order the appellant/ assessee is in appeal. 3. With regard to Tour Operators, Management Maintenance or Repair Service, Architect Service and Training Service, the cenvat credit sought to be denied to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service has been used by the appellant for their manufacturing operations in their factory as the employees of the appellant-assessee utilised these services who are engaged in the manufacturing activity. Therefore, the ld. Commissioner (Appeals) has rightly allowed the Cenvat credit on Outdoor Catering service. With regard to Tour Operator service, I find that the said service has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and is entitled to avail Cenvat credit as input service for providing output service. Further, I find that Cenvat credit availed on the strength of debit notes is sought to be denied under Rule 9. I find that Cenvat credit cannot be denied to the appellant on the ground that debit note is not an admissible document for availment of Cenvat credit. In fact, the documents contain the details of serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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