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2019 (4) TMI 588 - CESTAT MUMBAICENVAT Credit - duty paying documents - Credit has been taken by the appellant based on Bank slip - whether prescribed document in terms of Rule 4A of the Service Tax Rules, 1994 read with Rule 9 (1) of the Cenvat Credit Rules, 2004 or not? - Held that:- Since the substantial requirement regarding receipt of taxable service and payment of service tax amount to the service provider has been complied with; CENVAT Credit cannot be denied on mere technicalities that is Bank Slip dated 05.03.2011 issued by the Bank cannot be considered as proper document - there are no merits in the impugned order, so far as it denied CENVAT benefit on Banking services to the appellant - appeal allowed - decided in favor of appellant.
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