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2018 (4) TMI 55 - CESTAT ALLAHABADCENVAT credit - duty paying documents - whether the appellant have availed Canvat credit of input service in the nature of banking and other services on the basis of improper invoice, not issued in accordance with rule 9 of CCR, 2004 read with Rule 4A of S.T.R. 1994? - Held that: - no specific Performa of the invoice have been notified or prescribed under Rule 4A(2) of S.T.R. but the requirement of the said Rule is that the invoice should contained the details as mentioned therein - Cenvat credit cannot be denied on technical grounds. There is no objection at the end of ISD, and the ISD is also registered under the Service Tax and filing returns - credit availed is proper - penalty also set aside - appeal allowed.
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