2014 (2) TMI 159

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.... Per Ashok Jindal: The appellant is in appeal against the impugned order for denial of input service credit on the strength of debit notes. 2. Brief facts of the case are that the appellant is the manufacturer Rigid PVT films/PVC sheets and they have engaged a Commission Agent to sell their finished products. The Commission Agent, for providing the services issued debit notes to the appel....

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....for taking credit and the debit notes issued by the service provider can be treated as invoice. Therefore, they are entitled to take CENVAT credit. In support of his contention he relied on the decision in the case of CCE vs. Grasim Industries ltd. - 2011 924) STR 691 (Tri-Del.). 4. On the other hand the learned A.R. reiterated the impugned order. 5. Heard both sides and considered the submi....