2016 (10) TMI 1036

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ue involved in the present case is that appellant has availed Cenvat credit on the strength of debit notes issued by the service provider. The adjudicating authority as well as first appellate authority denied the Cenvat credit on the ground that firstly debit note is not prescribed document for availing Cenvat credit, secondly such debit notes do not bear the information required in terms of Rule....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....alaram Plastic Pack [2014 (34) STR 66 (Tri. Ahmd)] (f) Jaquar & Co. Ltd Vs. Commissioner of Service Tax, Delhi [2015 (39) STR 273 (Tri. Del.)] (g) DCW Ltd. Vs. Commissioner of C. Ex. Tirunelveli [2015 (40) STR 774 (Tri Chennai)] He submits that as regard the deficiency of the information in the debit notes raised by the adjudicating authority, he submits that the debit notes c....