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of <h1>Tribunal Overturns Order, Grants Relief: Debit Notes Complied with Rule 9(1) of CENVAT Credit Rules 2004.</h1> <h3>M/s. Tata Steel Limited Versus Commissioner of Central Excise and Service Tax</h3> M/s. Tata Steel Limited Versus Commissioner of Central Excise and Service Tax - TMI In the case before the Appellate Tribunal CESTAT Kolkata, the appellant challenged the denial of CENVAT Credit on Service Tax paid via debit notes issued by their job worker, M/s. Tata Steel Processing and Distribution Limited. The core issue was whether debit notes qualify as valid documents under Rule 9(1) of the CENVAT Credit Rules, 2004, for availing CENVAT Credit, especially when no services were allegedly provided. The Tribunal found that the debit notes contained all necessary details as per Rule 9 and that Service Tax had indeed been paid. It concluded that there was no legal basis to deny the CENVAT Credit. Consequently, the Tribunal set aside the impugned order, allowing the appeal with consequential relief.
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