2018 (7) TMI 1792

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....R. P. Mishra, Advocate, for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant is engaged in providing taxable services under the category of "Banking & Other Financial Services". They were availing the Cenvat credit of Service Tax paid on various input services. During the period....

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....he Original Adjudicating Authority was upheld by the Commissioner (Appeals) and hence, the present appeal. 3. The appellants had taken a categorical stands before the Authorities Below that credit was being availed by them on the basis of the Bills/Invoices so received by them. It is only that some of the Bills/Invoices got misplaced and could not be produced during the course of adjudication. ....

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....ken the said credit, with a mala-fide mind. The credit was availed by them, by reflecting the same in statutory records and was a part of the returns being filed by them. The appellant being in the Banking Sector, cannot be expected to indulge in such clandestine availment of small amounts of Cenvat credit, when they are dealing with the huge transactions and are paying huge taxes. As such, in the....