https://www.taxtmi.com/caselaws?id=247380 The Tribunal upheld the Commissioner's decision allowing the respondent to avail Cenvat credit based on subsequent billing for Service Tax, despite missing details on debit notes. The Tribunal interpreted Rule 9(2) of the Cenvat Credit Rules, emphasizing that as long as documents contain necessary Service Tax details, service description, value, and provider's registration, credit can be claimed. The appeal by the Revenue was dismissed as the documents met the requirements of Rule 9(2), and there was no evidence of non-receipt of service or non-payment of Service Tax by the provider. en-us Tue, 16 Aug 2011 00:00:00 +0530 Fri, 09 May 2014 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247380 The Tribunal upheld the Commissioner's decision allowing the respondent to avail Cenvat credit based on subsequent billing for Service Tax, despite missing details on debit notes. The Tribunal interpreted Rule 9(2) of the Cenvat Credit Rules, emphasizing that as long as documents contain necessary Service Tax details, service description, value, and provider's registration, credit can be claimed. The appeal by the Revenue was dismissed as the documents met the requirements of Rule 9(2), and there was no evidence of non-receipt of service or non-payment of Service Tax by the provider. Case-Laws Service Tax Tue, 16 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247380