TaxTMI 
TaxTMI 
2014 (9) TMI 852
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....ng & financial Services availed by the appellant, the redemption of the CENVAT Credit has been upheld. 2. The brief facts of the case are that the appellant is an authorized service station of repair/service centre and is registered with the Service Tax Department. The show-cause notice dated 22.3.2000 was issued for the period from 2005-06 to 2009-10 (upto June, 2010) proposing to demand Service Tax for earlier short payment in case of Teflon Coating done to the vehicle and also for denial of the CENVAT Credit in respect of some of the input services. The show-cause notice was adjudicated vide Order-in-Original dated 4.10.2010 whereby Service Tax of the alleged short payment amounting to Rs. 59,331/- was demanded along with equal amount o....
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....rovided under Rule 4A(i) of Service Tax Rules, 1994 wherein the provisions were introduced w.e.f. 22.9.2004, which are as follows:- "Provided that in case the provider of taxable service is a banking company of a financial institution including a non-banking financial company, or any other body corporate or any other person, providing service to any person an invoice bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and, whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-rule." (emphasis suppli....
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....ot avail the advertisement services as input service is without any reasoning and not sustainable. It is the appellant who can take the decision whether to advertise its goods or service or not and on that there can be no dispute. Thus, the appellant prays for allowing the appeal. 4. The learned Assistant Commissioner (AR) appearing for the Revenue relies on the impugned order and points out to the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004. He further points out that so far ICICI Bank is concerned, it did not quote the Service Tax Registration No., wherein under the second proviso of Rule 4A(1) of the Service Tax Rules, it is also provided that said documents should contain other information as required under the sub-rule an....