2019 (11) TMI 780

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...., MEMBER (JUDICIAL) AND HON'BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Gyanendra Kumar Tripathi, Authorized Representative for Appellant Request for Adjournment, for Respondent ORDER ARCHANA WADHWA After rejecting the request for adjournment, we proceeded to decide both the appeals of the Revenue together as a common issue is involved. For better appreciation of the issue involved a....

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....les reads with Rule 4A of the Service Tax Rules, 1994. I find that Rule 4A of the Service Tax Rules, 1994 provided for issue of invoices by the person providing taxable service. For ready reference, the said Rule is reproduced below:- RULE 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan. - (1) Every person providing taxable service shall, not later tha....

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....nking company or a financial institution including a non-banking financial company, or any other body corporate or [any other person], providing service [to any person], in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address o....

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.... and the said taxable services have not been provided and utilized by the appellant in or in relation to the manufacture of the final products. In such circumstances, I find that the Original Authority has denied the legitimate credit of service tax paid by the appellant merely on technical grounds, on which plethora of too judgements were given by the Courts and the Tribunals and technicalities s....