https://www.taxtmi.com/caselaws?id=343644 The Tribunal allowed the appeal, holding that the debit note containing necessary information under Rule 4 of the Service Tax Rules was admissible for availing CENVAT Credit on Service Tax paid on rent. The Tribunal distinguished previous judgments cited by the Revenue, emphasizing that the specific details in the debit note aligned with the requirements for availing credit. The decision was based on past cases allowing credit on debit notes and the interpretation of relevant legal provisions, ultimately setting aside the lower authorities' denial of credit. en-us Tue, 25 Apr 2017 00:00:00 +0530 Tue, 30 May 2017 06:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343644 The Tribunal allowed the appeal, holding that the debit note containing necessary information under Rule 4 of the Service Tax Rules was admissible for availing CENVAT Credit on Service Tax paid on rent. The Tribunal distinguished previous judgments cited by the Revenue, emphasizing that the specific details in the debit note aligned with the requirements for availing credit. The decision was based on past cases allowing credit on debit notes and the interpretation of relevant legal provisions, ultimately setting aside the lower authorities' denial of credit. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343644