2019 (4) TMI 588

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..... ent regarding receipt of taxable service and payment of service tax amount to the service provider has been complied with; CENVAT Credit cannot be denied on mere technicalities that is Bank Slip dated 05.03.2011 issued by the Bank cannot be considered as proper document - there are no merits in the impugned order, so far as it denied CENVAT benefit on Banking services to the appellant - appeal all .....

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..... the appeal memorandum in E.A-5 vis- -vis the statement submitted by the appellant during the course of hearing. 3. On perusal of both the appeal memorandum and the statement furnished by the appellant, I find that at paragraph 14 in form E.A-5, the appellant had mentioned the disputed amount as ₹ 8,62,586/-, whereas the Summary of Bank charges showed such figure as ₹ 7,97,301/-. On .....

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..... chnicalities that is Bank Slip dated 05.03.2011 issued by the Bank cannot be considered as proper document. 5. Therefore, I do not find any merits in the impugned order, so far as it denied CENVAT benefit on Banking services to the appellant. Accordingly, after setting aside the impugned order, appeal is allowed in favour of the appellant. (Order dictated in Court) - - TaxTMI - TMITax - .....

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