CHEMPLAST SANMAR LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) I have heard both sides. As all the three appeals relate to the same issue, these appeals are taken up for hearing and disposal together.

(2.) THE appellants are engaged in the manufacture of caustic soda and chloromethane. They have been disallowed service tax credit in respect of the impugned services on the ground that the credit was availed by them on the basis of ineligible documents namely debit notes issued by their service providers.

(3.) HEARD the learned Jt. CDR Shri V.V. Hariharan.