Cenvat Credit availment on debit note allowed as it covered all requisite particulars: CESTAT Allahabad

Vodafone Mobile Services Ltd Vs Principal Commissioner of Customs (CESTAT Allahabad) CESTAT Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified since debit note covered all the requisite particulars. Accordingly, cenvat allowed on the basis of debit note. Facts- The Appellant is a company engaged in business of providing telecom services classified under the category of “Telecommunication Services”. The Appellant has been raising invoices on its customers and discharged applicable service tax as per the provisions of t...