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2016 (10) TMI 1036

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....ppellant 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 9 of CCR. Being aggrieved by the impugne....

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....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 contained the information such as name, address of the appellant, rate and amount of service ta....