https://www.taxtmi.com/caselaws?id=210004 The Tribunal ruled in favor of the appellants, allowing them to claim CENVAT credit based on debit notes issued by commission agents. The Tribunal emphasized that the debit notes contained necessary information as required by Rule 9(2) of the Cenvat Credit Rules, supporting the admissibility of the credit. Despite minor defects in some debit notes, the Tribunal considered them insignificant and granted waiver of the demand by the Commissioner (Appeals) while the appeal was pending. Compliance with Rule 9(2) requirements was crucial in determining the eligibility for CENVAT credit in this case. en-us Fri, 17 Jun 2011 00:00:00 +0530 Fri, 05 Jul 2013 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210004 The Tribunal ruled in favor of the appellants, allowing them to claim CENVAT credit based on debit notes issued by commission agents. The Tribunal emphasized that the debit notes contained necessary information as required by Rule 9(2) of the Cenvat Credit Rules, supporting the admissibility of the credit. Despite minor defects in some debit notes, the Tribunal considered them insignificant and granted waiver of the demand by the Commissioner (Appeals) while the appeal was pending. Compliance with Rule 9(2) requirements was crucial in determining the eligibility for CENVAT credit in this case. Case-Laws Service Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210004