2014 (8) TMI 342

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in Cenvat credit has been denied to them on the ground that the appellant has taken Cenvat credit on the strength of debit note which is not a proper document as per Rule 9 of the CENVAT Credit Rules, 2004. 2. The authorised representative of the appellant appeared and submits that it is not disputed by the lower authorities that the appellant has not received any service and have not paid the se....