2019 (4) TMI 588

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..... .K. MOHANTY Heard both sides. 2. Denial of Cenvat benefit of service tax paid on Banking Services is the subject matter of present dispute. Revenue's contention is that CENVAT Credit has been taken by the appellant based on Bank slip, which cannot be considered as prescribed document in terms of Rule 4A of the Service Tax Rules, 1994 read with Rule 9 (1) of the Cenvat Credit Rules, 2004. 2. At .....

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..... d the certification dated 05.03.2011 issued by the State Bank of India, reflecting therein the amount of service charges along with the service tax. The appellant has also produced the bank statement, wherein the entire amounts of taxable services have been debited from its current account. Since the substantial requirement regarding receipt of taxable service and payment of service tax amount to .....

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