2017 (9) TMI 219

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....ra, A.R. for the Respondent-Revenue ORDER Per Dr. D.M. Misra: Heard both sides. The limited issue involved in the present case is: whether the appellants are entitled to CENVAT credit of Rs. 3,85,670/- availed on the debit notes relating to reimbursement of expenses. It is the contention of the ld. Advocate for the appellants that ld. Commissioner (Appeals) while considering the debit not....

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....llant and the said debit notes satisfy all the requirement of the service tax invoices and hence, eligible to credit. However, while denying the CENVAT credit on other debit notes issued by M/s Laffanse Petrochemicals Ltd. pertaining to reimbursement of expenses, the ld. Commissioner (Appeals) recorded a categorical finding that the services mentioned in the said debit notes cannot be admissible b....

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....ices in terms of provisions of Rule 9(1) of Cenvat Credit Rules, 2004 read with Rule 4 of Service Tax Rules, 1994. Further, on relying upon decision of Hon'ble CESTAT, Principal Bench, New Delhi in the case of Commissioner of C. Ex, Indore vs. Gwalior Chemicals Industries Ltd. 2011 (274) ELT 97 (Tri-Del.), I hold that service recipient i.e the appellants is entitled to avail CENVAT credit of servi....

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....of provisions of Rulem9(1) of Cenvat Credit Rules, 2004. Moreover, the appellants have not put forth any evidence that they fulfilled the condition of provisions Pure Agentsunder Rule 5(2) of Valuation Rules in respect of expenses incurred on account of appellants. 4. I do not find any discrepancy in the said findings of the ld. Commissioner (Appeals) inasmuch as he has allowed credit of Rs. 3,....