2016 (12) TMI 147

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.... [Order per: Sulekha Beevi, C.S.,] 1. The above appeal is filed by the department challenging the order passed by Commissioner (Appeals), which allowed the credit availed on input services. The case of the department is that on verification of Cenvat credit accounts of the respondent for the period March, 2009 to June, 2011, it was noticed that the respondent had taken and utilised Cenvat cre....

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....erein set aside the demand of Cenvat credit and reduced the penalty to 50%. Being aggrieved, the department has preferred this appeal. 2. On behalf of the appellant/department the Learned AR Shri Nagaraj Naik vehemently defended the findings of the original authority. He submitted that the procedure prescribed under Rule 4A(2) of Service Tax Rules, 2002, is mandatory and that as the respondents....

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.... services. The only dispute is with regard to availing of credit on certain bills or invoices, which did not contain the necessary particulars as envisaged in Rule 4A(2) of Service Tax Rules. When it is not disputed that the duty has been paid and input services has been availed by the respondents, the fact that the invoices or the bills [did not contain full particulars cannot be considered as a ....