2017 (5) TMI 1382

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.... Per: Ramesh Nair The issue involved is that whether the CENVAT Credit in respect of Service Tax paid on the rent of the premises is admissible on the debit note issued by the premises owner. The lower authorities have denied the credit holding that the debit note is not a valid document for availing the CENVAT Credit in terms of Rule 9 of the Cenvat Credit Rules, 2004. 2. Shri C.S. Birad....

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....Tri) (d) Vodafone Essar Spacetel Ltd. - 2016 (43) STR 124 (Tri)  3. Shri N.N. Prabhudesai, learned Supdt. (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the credit and debit note is not admissible as the same is not a proper document for allowing the credit. He relies on the following judgments: -      (....

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....e 4 of the Service Tax Rules, 1994. The judgments relied upon by the learned Counsel clearly support their case where this Tribunal in various decisions allowed the credit on debit note. 4.1 As regards judgment relied upon by the learned AR, I find that in the case of Friends & Friends Shipping (supra), the detail of service not mentioned in the debit note. It is also not clear that whether the....