https://www.taxtmi.com/caselaws?id=449753 The CESTAT Chennai allowed the appeal challenging rejection of refund/rebate claim under N/N. 41/2012-ST. The department rejected the claim solely because credit was availed on debit notes, arguing these were invalid documents under Rule 9 of CENVAT Credit Rules, 2004. The Tribunal found the adjudicating authority had verified the refund claim, confirmed service tax payment correlated with export documents, and that all required certificates were submitted. Citing precedent, the Tribunal held credit cannot be denied merely because it was availed on debit notes. The rejection was unjustified and the appellant was eligible for refund. The impugned order was set aside. en-us Tue, 13 Feb 2024 00:00:00 +0530 Tue, 20 Feb 2024 08:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449753 The CESTAT Chennai allowed the appeal challenging rejection of refund/rebate claim under N/N. 41/2012-ST. The department rejected the claim solely because credit was availed on debit notes, arguing these were invalid documents under Rule 9 of CENVAT Credit Rules, 2004. The Tribunal found the adjudicating authority had verified the refund claim, confirmed service tax payment correlated with export documents, and that all required certificates were submitted. Citing precedent, the Tribunal held credit cannot be denied merely because it was availed on debit notes. The rejection was unjustified and the appellant was eligible for refund. The impugned order was set aside. Case-Laws Central Excise Tue, 13 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449753