TaxTMI 
TaxTMI 
2016 (12) TMI 155
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.... Shri R.K. Manjhi, Authorized Representative (DR) - for the Respondent. ORDER The appeal is against order dated 19/12/2011 of Commissioner of Central Excise, Indore. The appellants are engaged in the manufacture of shock absorbers liable to Central Excise duty. They are availing Cenvat credit of duty paid on various inputs and input services. Proceedings were initiated against them to demand an....
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....credit. We have perused the impugned order and also various sample debit notes submitted by the appellants. The debit notes contained details with address of the person who issued the same as well as the recipient. The credit distributed were specified with period. The debit note is with enclosures which contained elaborate details regarding invoice date, the name of the provider of service, natur....
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....uments or letters issued by the head office should contain all the details which are required to be mentioned in the invoices/challans issued by the input service distributor. In the present case, we find there is no dispute regarding the eligibility of various input services for the credit. The dispute is more on the documentation followed by the Input Service Distributor. Debit note and its encl....