https://www.taxtmi.com/caselaws?id=347462 The court upheld the Commissioner's decision to disallow CENVAT credit for expenses reimbursement debit notes as they did not meet the criteria for valid duty-paying documents under the CENVAT Credit Rules, 2004. While credit was allowed for logistic services, the reimbursement expenses were found inadmissible. The appellants also failed to demonstrate compliance with the Pure Agents provision under Rule 5(2) of Valuation Rules. Consequently, the appeal was dismissed, affirming the Commissioner's decision. en-us Thu, 24 Aug 2017 00:00:00 +0530 Tue, 05 Sep 2017 08:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347462 The court upheld the Commissioner's decision to disallow CENVAT credit for expenses reimbursement debit notes as they did not meet the criteria for valid duty-paying documents under the CENVAT Credit Rules, 2004. While credit was allowed for logistic services, the reimbursement expenses were found inadmissible. The appellants also failed to demonstrate compliance with the Pure Agents provision under Rule 5(2) of Valuation Rules. Consequently, the appeal was dismissed, affirming the Commissioner's decision. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347462