TMI Blog2012 (10) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and it contains the information regarding the nature of the service, gross amount charged for the service and service tax paid - it is valid document - requirement of pre-deposit of Cenvat credit demand, interest and penalty is waived - E/191/2011(SM)(BR) - 556/2011-SM(BR)(PB) - Dated:- 5-9-2011 - Shri Rakesh Kumar, J. REPRESENTED BY : Shri Bhasin Sethi, Advocate, for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service. On this ground, the Cenvat credit demand for the above-mentioned Cenvat credit was confirmed along with interest and penalty of Rs. 2,000/- was imposed on the appellant. Assistant Commissioner s order was upheld by the Commissioner (Appeals) against which the present appeal along with stay application has been filed. 2. Heard both the sides in respect of stay application. 2.1 Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument for availment of Cenvat credit as under Rule 4A of Service Tax Rules, 1994, in case the provider of taxable service by a banking company or a financial institution including Non-banking Financial Institution, an invoice or a bill or as the case may be, challan shall include any document by whatever name called whether or not serially numbered or whether not containing the address of the per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the stay application reiterating the findings of the Commissioner (Appeals) in the impugned order and emphasized that the document on the basis of which the Cenvat credit has been taken is not a valid document. 3. I have carefully considered the submissions from both the sides and perused the records. 4. As regards, the first question as to whether the document certificate dated 28-8-2008 issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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