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2016 (8) TMI 882 - CESTAT CHENNAI

2016 (8) TMI 882 - CESTAT CHENNAI - TMI - Cenvat 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 institut .....

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mendment 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 - E/42731/2014 - FINAL ORDER No.40879/2016 - Dated:- 3-6-2016 - Shri P.K.Choudhary, Judicial Member Shri J.V. Niranjan, Advocate-For the Appellant Shri K.P. Muralidharan, AC (AR)- For the Respondent ORDER The appellant is a 100% Export Oriented Unit engaged in the manufacture and export of "Gherkins" falling under Chapter 2 .....

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en prior to the month of certificate and not containing sl.no and taxable value 85,871 (iii) Excess cenvat credit taken than actual amount of service tax shown in invoice 748 (iv) Cenvat credit taken without any valid document 7,032 (v) Invoice issued before 01.04.2011 and noticee not produced any evidence. 5,408 Total 1,17,127 A show cause notice dt. 4.3.2013 was issued proposing disallowance and recovery of credits wrongly taken along with interest and also proposing imposition of penalty unde .....

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