Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 780 - AT - Central ExciseCENVAT Credit - duty paying documents - validity of documents on the basis of which the appellant has availed Cenvat credit - Rule 9 of the Cenvat Credit Rules reads with Rule 4A of the Service Tax Rules, 1994 - HELD THAT:- As is seen from the provisions of Rule 4A itself provides that in case of banking services invoice shall include any document by what so ever name called whether or not serial numbered or whether or not containing address of the person receiving taxable services. In the absence of any dispute of the tax paid and utilization of the said service we find that Commissioner (Appeals) has rightly allowed the credit to the respondent - there are no merits in the Revenue’s appeal - appeal dismissed - decided against Revenue.
|