2009 (4) TMI 142

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....(T) Shri Vipul Khandhar, Consultant, for the Appellant. Shri D.S. Negi, SDR, for the Respondent. [Order]. - Cenvat credit of Rs. 2,84,008/- of service tax paid by the appellants on business auxiliary service has been disallowed on the ground that the credit was availed on the basis of debit notes and therefore the same is not admissible. An equal amount of penalty has also been imposed an....

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....me by the Original Adjudicating Authority and the Appellate Authority is not correct. Learned DR submits that credit has been taken on the basis of debit notes and it is not a prescribed document. 3. I have considered the submissions made by both the sides. I find that the Assistant Commissioner in his order in para 10 has observed as under: "10. Considering the entire facts and circumstance....

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....e findings, the duty demanded vide SCN is required to be confirmed on the above grounds." 4. Commissioner (Appeals) also has taken the same view. However, from the copies of debit notes submitted during the hearing I find that the debit notes issued by the service provider contained the details of service tax payable, description of the taxable service (sales commission), value of the taxable s....