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2009 (5) TMI 53 - CESTAT, MUMBAICenvat Credit – Input Services – Valid Documents for availing Credit - Banking & Other Financial Service - documetns do not bear Service Tax Registration No. or details of taxable service, taxable value and Service Tax amount etc., and nowhere the Service Tax has been shown to have been charged to the appellants. The appellants have also not submitted before me any evidence contrary to above. They only pointed out that they have tried their level best to get the documents corrected to the effect that these should contain the Service Tax amount and the Service Tax Registration number separately but due to large number, they could not do so - that even the proviso inserted to rule 4A of the Service Tax Rules, 1994 vide Notification No. 30/2004-ST, dated 22-9-2004 is of no help to the appellants because the crucial information and the material particulars required for availing credit of service tax are not available in the documents – Credit denied.
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