2016 (8) TMI 882

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.... (AR)- For the Respondent ORDER The appellant is a 100% Export Oriented Unit engaged in the manufacture and export of "Gherkins" falling under Chapter 20 of CETA'85, and are availing cenvat credit of service tax paid on various input services.   On verification of records, it was detected by the department that during the period April 2012 to June 2012, appellant had availed th....

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....d also proposing imposition of penalty under Rule 15 (1) of CCR 2004.  The notice was adjudicated by the Asst. Commissioner of Central Excise, Dindigul who passed the OIO No.3/2014-CE disallowing credit of Rs. 1,20,655/-, and ordering recovery of said credit as proposed in the SCN with appropriate interest under Rule 14 of CCR read with Section 11A (1) and Section 11AA of the Central Excise A....

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....body corporate or commercial concern, providing service to a customer, in relation to banking and other financial services, an invoice, a 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 requir....