2022 (4) TMI 518

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvat credit on the debit note has been allowed. She placed reliance on the following judgements: • CCE Jaipur vs Bharti Hexacom Ltd. 2018 (360)ELT 515 (Raj.) • Elecon Information Technology Ltd. 2014-TIOL-1139-CESTAT-AHM • Ad-Manum Packaging (P) Ltd. 2017 (346) ELT 142 • Gabriel India Ltd. 2017 )48) STR 492 (Tri. Del.) • Shree Cement Ltd. 2013 (29) STR 77 (Tri.Del.) • 2015 (39) STR 273 (Tri. Del.) Jaguar & Co. Ltd. 2.1 She also invited my attention to the copy of the debit note wherein she has pointed out that all the details required in terms of Rule 9 are appearing in debit notes, therefore, the debit note is a valid document for availing cenvat credit. 3.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ied as long as the debit notes cum-bill contained all requisite information as per provision of Rule 9(1) of the Cenvat Credit Rules, 2004. In this connection, he has relied upon the following case laws :- (i) CCE, Indore v. Gwalior Chemicals Industries Ltd. reported in 2011 (274) E.L.T. 97 (Tri. - Del.); (ii) Pharmalab Process Equipments Pvt. Ltd. v. CCE, Ahmedabad reported in 2009-TIOL-2215-CESTAT-AHM = 2009 (242) E.L.T. 467 (Tri.-Ahmd.) = 2009 (16) S.T.R. 94 (Tri.-Ahmd.), and  (iii) Vodafone Essar Spacetel Ltd. v. CCE, CUS. & ST, BBSR-I reported in 2016 (43) S.T.R. 124 (Tri. - Kolkata). 4. The learned DR prays that the matter may be remanded to the Original Authority for carrying out the verificat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ued by the service provider under Rule 4A of the Service Tax Rules, 1994, mention all the informations required to be mentioned in an invoice, the Cenvat credit on the basis of such debit notes has to be allowed by treating the same as invoices. In view of this, denial of Cenvat credit of Rs. 30,16,390/- is also not sustainable." In the case of Shree Cement Ltd. (supra), the Tribunal held as follows: "6. Substance is more important than the format and the doctrine of substance over format is sanction of Rule 9(1)(f) of Cenvat Credit Rules, 2004. Accordingly, when Revenue did not find that the service tax realised through debit note has not gone into treasury, there is no scope to deny relief to the appellant. Added to this, the ....