2013 (11) TMI 949

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....ether the debit notes issued by the service providers are valid documents for availment of cenvat credit by the appellant. The appellant had received the Business Auxiliary Services from M/s. Pronto Steeerings Ld. (commission agent) and in respect of these services provided by them, they had issued a document debit notes/invoice which mentioned the details of sales orders procured by them the comm....

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....nd also the penalty to Rs.1,58,999/- each. Against this order of the Commissioner (Appeals), this appeal has been filed along with stay application. 2. Heard both sides in respect of stay application. 3. Shri Kamaljeet Singh, ld. Counsel for the appellant, pleaded that the documents on the basis of which cenvat credit had been taken i.e. debit notes/invoices are valid documents for cenvat credit....

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....l the disposal of the appeal. 4. Ms. S. Bector, ld. Departmental Representative opposed the stay application by reiterating the findings of the Commissioner (Appeals). 5. I have considered the submissions from both the sides and perused the records. I have perused some of the sample documents available on record on the basis on which the cenvat credit had been availed. These documents title debi....