https://www.taxtmi.com/caselaws?id=241720 The Tribunal granted the applicant's request for waiver of pre-deposit and stay of recovery of duty and penalty amounting to Rs. 3,84,369/- based on the interpretation of Rule 9 of the Cenvat Credit Rules, 2004. The Tribunal found that the applicant had a strong prima facie case in their favor, allowing them to avail CENVAT Credit based on debit notes issued by the service provider. The decision emphasized the importance of ensuring that debit notes meet the necessary requirements similar to invoices for lawful availing of CENVAT Credit. en-us Mon, 29 Oct 2012 00:00:00 +0530 Mon, 30 Dec 2013 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241720 The Tribunal granted the applicant's request for waiver of pre-deposit and stay of recovery of duty and penalty amounting to Rs. 3,84,369/- based on the interpretation of Rule 9 of the Cenvat Credit Rules, 2004. The Tribunal found that the applicant had a strong prima facie case in their favor, allowing them to avail CENVAT Credit based on debit notes issued by the service provider. The decision emphasized the importance of ensuring that debit notes meet the necessary requirements similar to invoices for lawful availing of CENVAT Credit. Case-Laws Service Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241720