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TMI Blog2017 (11) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... l agent in their invoice, the appellant is entitled to avail CENVAT credit under Rule 9(2) of CCR, 2004, as it is not disputed that appellant has not availed the services and not paid the service tax - reliance placed in the case of Patel Air Freight Versus Commissioner of C. Ex., Cus. & S.T., Hyderabad-II [2017 (1) TMI 803 - CESTAT HYDERABAD] - appeal allowed - decided in favor of appellant. - E/27544/2013-SM, E/27545/2013-SM, E/27546/2013-SM & E/27547/2013-SM - 22486-22489/2017 - Dated:- 23-10-2017 - Shri Ashok Jindal, Judicial Member Mr. G. Shivadass, Advocate Lakshmi Kumaran Sridharan - For the Appellant Mr. Pakshirajan, AR - For the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be taken, inter alia, by provider of output service envisaged in Rule 9 of the Cenvat Credit Rules, 2004. It is not in dispute that the said Cargo Sales Report is only a summarization of Air Way Bills (AWB) issued by the appellants as agents of airlines towards booking of cargo. It is also not in dispute that the said AWBs indicate, inter alia, details like AWB No. (Invoice No.), Service Tax Registration No. of the concerned airline, name of service provider airline, name of service recipient, value, nature of service and service tax amount. In our view, therefore, these AWBs can surely be considered as an eligible invoice or bill for the purposes of the said Rule 9 supra, or for that matter, Rule 4A of the Service Tax Rules, 1994. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to sub-rule (2) thereof, as reproduced below : PROVIDED that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be, name and address provider of output service and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit. 4.2 As the issue is already settled by the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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