TMI Blog2009 (4) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... redit was availed on the basis of debit notes and therefore the same is not admissible. An equal amount of penalty has also been imposed and interest has also been demanded – held that - the debit notes issued by the service provider contained the details of service tax payable, description of the taxable service (sales commission), value of the taxable service, registration no. of the service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty has also been imposed and interest has also been demanded. Hence the appeal. 2. Shri Vipul Khandhar, learned Chartered Accountant, on behalf of the appellants submitted that the credit of service tax paid by them on the business auxiliary services (Commission Agent) received by them has been disallowed on the ground that the same was taken on the basis of debit notes. He submits that ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entire facts and circumstances of the case the assessee has taken Cenvat on Debit Note. As per Rule 4A of Service Tax Rules, 1994 the documents submitted is not showing the relevant particulars like (i) Name Address, Regn., No., of the commission agent, (ii) the name and address of the person who receiving taxable service (iii) the description, classification and value of taxable service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission), value of the taxable service, registration no. of the service provider, name and address of the service provider. These are the details which are required as per Rule 9(2) of CENVAT Credit Rules, 2004. The observations of the Assistant Commissioner are contrary to the facts noticed by me on the basis of documents submitted before me. Since it is not clear as to whether the same documents ..... X X X X Extracts X X X X X X X X Extracts X X X X
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