TMI Blog2024 (2) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... So also it is seen that specified services were received by the appellant and all documents were and required certificates submitted along with the refund claim. In para 9, it is stated that the refund claim was verified thoroughly and it is arithmetically in order. The department has conducted proper verification as to whether service tax was paid and services were availed by the appellant. The proviso to Rule 9 states that in case of any doubt with regard to the particulars mentioned in the document on which credit has been availed, the AC/DC can conduct verification and on being satisfied can allow the credit. In the present case, there is no evidence to show that the appellant has not paid service tax or not availed the specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (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 rejected the refund claim only on the ground that credit has been availed on debit notes and that these are not valid documents for availing credit as per Rule 9 of CENVAT Credit Rules, 2004. Notification No. 41/2012-ST dated 29.6.2012 was adverted to by the learned counsel to submit that as per the Notification to claim refund, it is only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort 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 the payment of service tax and the services availed by the appellant. However, on perusal of Order in Original No. 84/2013 dated 4.10.2023, it is stated by the adjudicating authority that the refund claim was verified and service tax could be correlated with the export documents. So also it is seen that specified services were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 proper . 9. The Tribunal in the case of CCE Vs. Grasim Industries Ltd. (supra) had analyzed the very same issue and held that CENVAT credit availed on the basis of debit notes is correct. The only point of dispute in this case is as to whether the Respondent could take Cenvat credit of service tax paid in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 explanation to offer as to why the second respondent did not even deal with the case law cited before him. We therefore hold that disallowance of Cenvat Credit on the ground that the petitioner had availed the same by producing debit notes instead of invoices cannot be accepted . 11. After appreciating the evidence and follow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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