Case Law Details
Bbazaar Marketing and Advisory Services Pvt. Ltd Vs Commissioner of G.S.T (CESTAT Chennai)
CESTAT Chennai held that as the debit note doesn’t contain the nature of taxable service provided by the other party to the appellant, such debit note cannot be considered a valid document as per Rule 9 of CCR, 2004 and hence CENVAT Credit ineligible.
Facts-
The appellant filed a refund claim. The CENVAT Credit availed was based on the debit note raised by M/s. A&A Dukaan Financial Services (other party) and that the debit note was consequent to a subsequent agreement entered into by the appellant with the other party. The Assistant Commissioner issued Show Cause Notice on the ground that the said debit note was not a valid document as per Rule 9 of the CENVAT Credit Rules, 2004 and consequently, the CENVAT Credit availed was ineligible credit in terms of Rule 9. In the Show Cause Notice, it was proposed that a sum of Rs. 10,44,365/- could not be taken into account and therefore, the refund claim was rejected.
The First Appellate Authority upheld the rejection. Being aggrieved, the present appeal is filed by the appellant.
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