The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that Incomplete debit note not valid document for availing cenvat credit under Rule 9 of Cenvat Credit Rules (CCR), 2004. The appellant, M/s. Bbazaar Marketing and Advisory Services Pvt Ltd filed a refund claim for the refund. The CENVAT Credit availed…
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