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    <title>2017 (6) TMI 274 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order disallowing service tax credit on debit notes. It held that the decision to disallow credit based on service description in debit notes was beyond the scope of the show cause notice. The Tribunal criticized the authorities for delving into issues not covered in the notice and emphasized that debit notes are valid for availing cenvat credit. The appeal was allowed, and the order was directed to be sent to the Commissioner for corrective action.</description>
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      <title>2017 (6) TMI 274 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=344003</link>
      <description>The Tribunal allowed the appeal, setting aside the order disallowing service tax credit on debit notes. It held that the decision to disallow credit based on service description in debit notes was beyond the scope of the show cause notice. The Tribunal criticized the authorities for delving into issues not covered in the notice and emphasized that debit notes are valid for availing cenvat credit. The appeal was allowed, and the order was directed to be sent to the Commissioner for corrective action.</description>
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      <pubDate>Tue, 11 Apr 2017 00:00:00 +0530</pubDate>
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