TaxTMI 
TaxTMI 
2019 (2) TMI 1383
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.... not furnished the cenvat return or abstract or details of the cenvat credit availed, also had not furnished the duty paying documents; that several requests made to the assessee to furnish the duty paying documents but the assessee did not produce any such for compliance with Rule 9 of Cenvat Credit Rules, 2004 (CCR); that the assessee had not filed the cenvat credit return as per Form and in Rule 9(9) of CCR; that the assessee had failed to file cenvat credit return in the prescribed format along with its ST-3 return for the period October, 2005 to September, 2010 as per Rule 9 (9) of CCR and Rule 5 of STR, 2002 and that therefore it appeared to the Revenue that the assessee had availed irregular credit of service tax and capital goods cr....
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....duced as the same got lost during shifting, etc. 3. The Commissioner- Adjudicating authority took up the adjudication and vide impugned order in Original dated 28.03.2012 has interalia held that the appellant should have filed the cenvat credit return as per Form specified and in Rule 9 (9) of CCR giving the complete details as specified therein; that the assessee had not furnished the Cenvat credit documents for verification that the burden of proof was always on the appellant; that the appellant did not keep the basic documents properly and there was an inordinate delay in producing such documents for verification, etc. He finally concluded that the appellant's claim was correct with regard to credit availment of Rs. 13,10,41,895/- which....
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....or a customer with a particular card transacts with the ATMs installed in other banks, in each of such transactions NPCI assumes the role of facilitating such transactions. 5.2 The appellant being a banking/ banking company, proviso to Rule 4A of the STR,1994, applies, which reads as under:- 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan - (1) Every person providing taxable service[, not later than [thirty] days from the date of [completion] of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, shall issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect such taxable se....
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....ne Member bank ATM operated by the appellant to the customers of another bank, then the banks are required to settle such payments made with the member bank who had issued the subject card. In nutshell, the above agreement provides for smooth operation of member banks regarding transaction through credit or debit cards or such other instruments, to the customers who perform transactions through ATMs for specified services. The agreement also provides for the NPCI to raise invoices on member bank and it is that payment made by the appellant for which the NPCI has only issued a e-statement that has triggered the first issue. From a perusal of the statement issued by NPCI, we note that it is a self-contained document incorporating all the mand....