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2015 (6) TMI 1136 - AT - Service TaxCENVAT credit - duty paying documents - grievance of Revenue are that the Bank certificates do not contain any serial number, address of the party and are not in the form of invoice as required under the provisions of Rule 4A of the Service Tax Rules, 1994 - Held that: - Manner of preparation of invoice by the service provider is contained in Rule 4A of the Service Tax Rules, 1994. The proviso appended thereto specifies that in case of invoices issued by the banking company, the rigour of the said rule shall not be applicable, inasmuch as, in absence of mention of serial number and address of the service receiver, credit should be allowed - the documents in the present case issued by the bankers are in conformity with the proviso contained in Rule 4A ibid read with Rule 9(2) ibid. With regard to distribution of credit by the head office of appellant, the said office has not availed the Cenvat credit of service tax paid by the bankers, and thus, there was no requirement for obtaining registration certificate as service distributor. Appeal dismissed - decided against Revenue.
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