TaxTMI 
TaxTMI 
2013 (5) TMI 243
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....dispute in this case is as to whether debit notes issued by the service providers are valid documents for availing cenvat credit. There is no dispute that the debit notes issued by the service providers on the basis of which cenvat credit has been availed, contain the information viz. the service provider's name and address, service tax registration no., nature of the service provided, value of th....
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.... 3. Shri Ganesh Bapu, ld. Advocate for the appellant pleaded that the debit notes issued by the services providers on the basis of which the cenvat credit was taken by the appellant, contained all the information which is required to be mentioned in the invoices, in as much as the debit notes contained the service provider's name and address, service tax registration no., nature of the service ....
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.... is not sustainable. 4. Shri B.B. Sharma, ld. DR, defended the impugned order by reiterating the findings of the Commissioner (Appeals) and relied upon the judgement of the Tribunal in the case of Godrej Consumer Products Ltd. reported in 2010 (20) STR 609 (Tribunal-Delhi), wherein it was held that debit note is not a valid duty paying documents for taking cenvat credit. 5. I have carefully ....
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....Chemical Industries Ltd. reported in 2011 (274) ELT 97 and CCE, Nasik Vs. Graphite (I) Ltd. Since in this case, the debit notes contained all the required information, the same have to be treated as valid duty paying documents for availing cenvat credit. Though the ld. DR has cited the judgement of the Tribunal in the case of Godrej Consumer Products (supra), the same is a Single Member Judgement ....