2018 (4) TMI 55

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.... Shri S.R. Agarwal (Advocate) - for the Appellant Shri Rajeev Ranjan (Dy. Commr.) AR - for the Respondent ORDER Per: Mr. Anil Choudhary The issue in this appeal is whether the appellant have availed Canvat credit of input service in the nature of banking and other services on the basis of improper invoice, not issued in accordance with rule 9 of CCR, 2004 read with Rule 4A of S.T.R. 1....

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....as proposed to be denied. 4. On being objected to, the appellant reversed the credit relating to the services (other Banks), except that received from Bank of Baroda. I. Entry No.286 dated 30/09/2009 on amount Rs. 1,60,380/- on 23^rd May, 2012 with interest Rs. 75,561/- on 25^th May, 2012, and thus Rs. 1,63,734/- balance credit only is involved. II. Entry No.287 dated 30^th Se....

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..... 7. Being aggrieved the appellant is before this Tribunal. 8. The Learned Counsel for the Appellant states that so far entry No.287 dated 30/09/2009 is concerned,  the same was also taken for consideration by the Revenue in subsequent show cause notice dated 24^th august, 2012 being SCN NO.49/ADC/LKO/2012-13 for the period 2007-08 to 2011-12, wherein in Para-3 in the table, the same am....

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....he details in a single page. Either the invoice can run into many pages or details may be provided in a separate page and annexed to the invoice. Further I observe that no specific Performa of the invoice have been notified or prescribed under Rule 4A(2) of S.T.R. but the requirement of the said Rule is that the invoice should contained the details as mentioned therein. Further I observe that in v....