2018 (3) TMI 1386

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....PER: S.K. MOHANTY This appeal is directed against the impugned order dated 28.08.2017 passed by the Commissioner (Appeals), GST, Customs and Central Excise, Bhopal. 2. Brief fact of the case are that the appellant is a licensed Banker for undertaking the banking business. The appellant is registered with the Service Tax Department under the taxable category of banking and financial service. ....

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.... Service Tax Rules, 1994, the Department denied the Cenvat credit amounting to Rs. 8,80,116/- and also imposed equal amount of penalty on the appellant. The Id. Commissioner (Appeals) vide the impugned order has upheld the adjudged demand. 3. The Id. Consultant appearing for the appellant submits that as per the proviso appended to Rule 4 A of the Service Tax Rules, 1994, the invoice issued by ....

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....e manner of preparation of invoice has been prescribed in Rule 4A of the Service Tax Rules, 1994. The Proviso appended to sub-rule (2) of Rules 4A ibid mandates that if the service distributor is an office of the Banking Company and provides service to any person in relation to banking and other financial services, then in that case, an invoice, a bill or, as the case may be, challan shall include....

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....the documents and for allowing the Cenvat benefit, if the same are in conformity with the statutory provisions. Further, while examining the issue, the original authority should discuss the applicability of the judgment of Hon'ble Karnataka High Court in the case of Millipore India Ltd. - 2012 (26) STR 514 (Kara), the decision of this Tribunal in the case of Reliance Industries Ltd. - 2015 (38....