https://www.taxtmi.com/caselaws?id=34575 The appeal by M/s. Chemplast Sanmar Ltd. challenged the denial of input service credit, demand for irregularly availed credit, penalty, and interest imposed. The original authority disallowed the credit as it was taken against non-prescribed debit notes. The Commissioner (Appeals) upheld this decision. However, the Technical Member ruled in favor of the appellants, stating that despite being labeled as debit notes, the documents contained necessary information for credit under the relevant rule. Therefore, the waiver of pre-deposit and a stay of recovery of dues and penalties were granted pending appeal disposal. en-us Fri, 16 Jan 2009 00:00:00 +0530 Sat, 06 Apr 2013 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34575 The appeal by M/s. Chemplast Sanmar Ltd. challenged the denial of input service credit, demand for irregularly availed credit, penalty, and interest imposed. The original authority disallowed the credit as it was taken against non-prescribed debit notes. The Commissioner (Appeals) upheld this decision. However, the Technical Member ruled in favor of the appellants, stating that despite being labeled as debit notes, the documents contained necessary information for credit under the relevant rule. Therefore, the waiver of pre-deposit and a stay of recovery of dues and penalties were granted pending appeal disposal. Case-Laws Service Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34575