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    <title>2016 (5) TMI 1046 - CESTAT MUMBAI</title>
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    <description>Cenvat credit on input services was admissible where the service provider&#039;s debit notes contained the particulars required by Rule 4A of the Service Tax Rules, 1994, read with Rule 9 of the Cenvat Credit Rules, 2004. The Tribunal treated the debit notes as valid credit documents because they substantially set out the identity of the parties, description of service, value and tax amount, and followed consistent precedent accepting such documents. Denial of credit was therefore unsustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=328065</link>
      <description>Cenvat credit on input services was admissible where the service provider&#039;s debit notes contained the particulars required by Rule 4A of the Service Tax Rules, 1994, read with Rule 9 of the Cenvat Credit Rules, 2004. The Tribunal treated the debit notes as valid credit documents because they substantially set out the identity of the parties, description of service, value and tax amount, and followed consistent precedent accepting such documents. Denial of credit was therefore unsustainable.</description>
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