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TMI Blog2016 (8) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... or 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 institution including a non-banking financial company, or any other body corporate or commercial concern, providing service to a customer, in relation to banking and other financial services, an invoice, a bill or, as the case m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TA'85, and are availing cenvat credit of service tax paid on various input services. On verification of records, it was detected by the department that during the period April 2012 to June 2012, appellant had availed the cenvat credits involving various amounts, which were alleged to be ineligible credits as tabulated below :- S.No. Particulars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 under Rule 15 (1) of CCR 2004. The notice was adjudicated by the Asst. Commissioner of Central Excise, Dindigul who passed the OIO No.3/2014-CE disallowing credit of ₹ 1,20,655/-, and ordering re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST dt. 22.09.2004, it has been provided that a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern, providing service to a customer, in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially nu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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