2018 (3) TMI 774

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....Bench The MA filed by Revenue for change of cause title is allowed. 2. The issue arising for consideration in these batch of appeals being same and are arising out of same impugned order, they are heard together and are disposed by this common order. The parties hereinafter are referred to as assessee and department for the sake of convenience. 3. The brief facts of the case are that the assessee who is engaged in providing export of services had filed refund claims under Rule 5 of the Cenvat Credit Rules, 2004 for the unutilized cenvat credit. The refund sanctioning authority partly sanctioned the refund and rejected the balance claim of the assessee. Aggrieved, the assessee filed appeals before the Commissioner (Appeals) and vide....

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....ered to be valid documents for availing credit and he relied upon the decision in the case of Ad-Magnum Packaging Pvt. Ltd. Vs CCE - 2017 (346) ELT 142 (Tri.-Del.). Ld. Counsel also pointed out that the Commissioner (Appeals) has observed that such debit notes do not contain necessary particulars. He submits that, if an opportunity is given the assessee would be able to establish that these documents would correspond to the credit availed as well as service tax paid by them. He pleaded that appeals may be allowed. 3. Ld. A.R Shri K. Veerabhadra Reddy reiterated the grounds stated in the appeals filed by the department. With regard to the issue contested by the assessee, he relied upon the findings in the orders of the Commissioner (Appea....