2019 (11) TMI 780

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....se<br>HON'BLE MRS. ARCHANA WADHWA, 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 b....

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....ments in terms of Rule 9 of the Cenvat Credit Rules 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....

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.... payable thereon: [Provided that in case the provider of taxable service is a banking 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 whatev....

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....s not disputed that the banking & financial services are not an input service for the appellant 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 w....