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TMI Blog2024 (2) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... as per Notification 41/2012-ST dated 29.6.2012. The refund sanctioning authority sanctioned part of the refund and disallowed some amount. Against the order of sanctioning the refund, the department filed appeal before Commissioner (Appeals). The appellant also filed appeals contesting the rejection of part of the rebate claim. The Commissioner (Appeals) vide order impugned herein allowed the department‟s appeal and rejected the appellant‟s appeals thereby rejecting the entire rebate claim which was contested before him. Aggrieved by such order, the appellant is now before the Tribunal. 3. The learned counsel Shri N. Manickam appeared and argued for the appellant. It is submitted by learned counsel that the department has reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was referred to by the learned AR to submit that in the debit notes the details such as amount of service tax paid, description of the service availed, registration number etc. were not mentioned. The rejection of refund is therefore legal and proper. He prayed that the appeals may be dismissed. 5. Heard both sides. 6. The short issue that arises for consideration is whether the appellant is eligible for refund / rebate under Notification No. 41/2012-ST on the credit availed on debit notes. 7. Show Cause Notices have been issued alleging that as per Rule 9 of CCR, 2004, debit note is not a valid document to take CENVAT credit. It is emphasized by the learned AR that such debit notes do not contain the particulars necessary to ascertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her on the issue whether debit notes are valid documents to avail credit, it has to be stated that though Rule 9(10 of Cenvat Credit Rules, 2004 does not mention debit note as a document on which credit can be availed, when all necessary particulars are mentioned the credit cannot be denied for the only that it is a debit note. In Bharati Hexacom Ltd.- 2018 (12) G.S.T.L. 123 (Raj.) the credit availed on debit notes was held to be eligible. In the case of Gabriel India Ltd. -2017 (48) S.T.R. 492 (Tri.-Del.) it was held that credit availed on debit notes cannot be denied when the eligibility of credit is not disputed. We hold that the denial of credit on the ground that the document on which credit is availed is a debit note is not legal or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he challan and the ratio of this judgment is not applicable to the facts of this case. In view of this, I do not find any infirmity in the impugned order The Revenue's appeal is dismissed". 10. The Hon'ble High Court of Telangana in the case of Tiara Advertising (supra) had considered the very same issue and held that debit notes are valid documents for availing credit. "As regards the issue of debit notes, Sri A. Radha Krishna, Learned Senior Standing Counsel, is not in a position to dispute the case law relied upon by the petitioner in its reply dated 16.05.2016. it is not his case that any of these decisions was overturned or that there is a binding decision of a higher judicial authority to the contrary. He also has no explan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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