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TMI Blog2019 (11) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... y allowed the credit to the respondent - there are no merits in the Revenue s appeal - appeal dismissed - decided against Revenue. - Excise Miscellaneous Cross Application No.70098 of 2019, 70099 of 2019 In Excise Appeal No.70236 of 2018, 70237 of 2018 - FINAL ORDER NO. 71144-71145/2019 - Dated:- 24-5-2019 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Gyanendra Kumar Tripathi, Authorized Representative for Appellant Request for Adjournment, for Respondent ORDER ARCHANA WADHWA After rejecting the request for adjournment, we proceeded to decide both the appeals of the Revenue together ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill or, as the case may be, a challan signed by such person or a person authorised by him [in respect of such taxable service] provided or to be provided and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely:- (i) The name, addresss and the registration number of such person; (ii) The name and address of the person receiving taxable service; (iii) Description, classification and value of taxable service provided or to be provided; and (iv) The service tax payable thereon: [Provided that in case the provider of taxable service is a banking company or a financial institution including a non-b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iven by the Courts and the Tribunals and technicalities shall not be a bar to deny Cenvat credit to the appellant. As is seen from above the provisions of Rule 4A itself provides that in case of banking services invoice shall include any document by what so ever name called whether or not serial numbered or whether or not containing address of the person receiving taxable services. 2. In the absence of any dispute of the tax paid and utilization of the said service we find that Commissioner (Appeals) has rightly allowed the credit to the respondent. We find no merits in the Revenue s appeal. The same is accordingly rejected. 3. Cross-objection filed by the respondent also gets disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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