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2016 (8) TMI 882 - AT - Central ExciseCenvat credit - service tax paid on various input services - recovery of credits wrongly taken along with interest and imposition of penalty under Rule 15(1) of CCR 2004 - Held that:- the law has recognized that in case of Banking Company, it is neither possible nor practical for the said company to provide an invoice for the charges it levies and vide Notfn No.30/2004-ST dt. 22.09.2004, it has been provided that a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern, providing service to a customer, in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule. In view of the amendment brought vide circular , the appellant had rightly availed credit on the basis of the certificate issued by the Bank - Decided partly in favour of appellant
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