TaxTMI 
TaxTMI 
2018 (2) TMI 366
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....) Shri Rajeev Ranjan (Joint Commr.) AR for Appellant Shri Rajesh Chhibber (Advocate) for Respondent ORDER Per: Anil Choudhary This is the second round of litigation, so far part of the period is involved. Earlier the issue travelled before this Tribunal for the period October, 2006 to December, 2010 wherein this Tribunal has remanded the issue back to the Original Authority and observed as fo....
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....d in respect of goods imported through foreign post office or a challan evidencing the payment of service tax or an invoice, bill on challan issued by an input service distributor under Rule 4A of Service Tax Rules, 1994, or by a provider of an input service, etc., the Tribunal in the case of Chemplast Sanmar Ltd. Vs. CCE (Supra) and also in the case of Pharmalab Process Vs. CCE (Supra) has held t....
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....he basis that the document on the basis which the Cenvat credit has been availed were titled debit notes and not invoices. The impugned order, therefore, is not sustainable and the same has to be set aside and the matter has to be remanded for denovo adjudication after examining as to whether the debit notes contained all the information which is required to be mentioned in an invoice in terms of ....
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....have thus rightly taken credit in respect of sales commission paid to the commission agents, who have raised debit note/invoice on the appellant assessee and also charged Service Tax. The Learned Commissioner (Appeals) also held that sales commission would be eligible for input service as defined under Rule 2(l) of CCR, 2004. 3. Being aggrieved Revenue have filed the present appeal on the ground ....