2015 (6) TMI 1136

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..... spondent. ORDER Revenue is in appeal against the impugned order dated 24-9-2013 passed by the ld. Commissioner of Central Excise, Gurgoan. The 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; that since the said certificates were .....

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..... ificates based on which the Cenvat credit has been taken by the appellant were issued by the banking company for providing the taxable services. Perusal of the certificate issued by the banker reveals that the same are in conformity with the proviso to Rule 4A ibid. Further, the proviso affixed to Rule 9 of the Cenvat Credit Rules, 2004, empowered the Jurisdictional Central Excise Authorities to a .....

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..... . Commissioner (Appeals) has held that 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. I am in agreement with the views expressed by the ld. Commissioner (Appeals). 5. In view of above, there is no infirmity in the impugned order and therefore, the appeal fi .....

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