2015 (6) TMI 1136

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..... 1994 - Held that: - Manner of preparation of invoice by the service provider is contained in Rule 4A of the Service Tax Rules, 1994. The proviso appended thereto specifies that in case of invoices issued by the banking company, the rigour of the said rule shall not be applicable, inasmuch as, in absence of mention of serial number and address of the service receiver, credit should be allowed - the .....

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..... 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 issued in simple letter format, the same cannot be considered as valid documents for the purpose of taking Cenvat credit; that the central .....

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..... erusal 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 allow Cenvat credit, even if, the desired information are not available in the invoice, subject to the satisfaction of receipt of service and maint .....

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