TaxTMI 
TaxTMI 
2022 (4) TMI 518
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....wed. 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. Shri Dinesh Prithiani, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the Rev....
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....e 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 verification. 5. In the present case the dispute centres on the question whether Cenvat credit may be taken by the appellant on the basis of the debit notes received by them from the service providers. In the case la....
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....he 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 service provider has realised certain reimbursement of expenses while providing consultancy service in terms of debit note appearing at pages 51 to 55 of appeal folder. Therefore, once assessable value of service provider is intended ....