2014 (1) TMI 269

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....rchana Wadhwa: The prayer in the application is to dispense with the condition of pre-deposit of Rs.24,42,163/- which stands confirmed against the appellant by denying them the benefit of Cenvat credit availed by them in respect of input services on the basis of debit notes raised by the service provider. The case made out by the Revenue in the show cause notice was that the debit notes cannot ....

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....tioned. He submits that Rule 9(1) refers to any document as eligible cenvatable document, on the basis of which credit can be availed if such documents contained all the requisite particulars. He also refers to and relies upon Rule 9(2) of Cenvat credit Rules in support of his submission that even if some of the requisite information is not available in the said documents, the cenvat credit would ....