2019 (9) TMI 1670

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..... aning of rule 2 of CENVAT Credit Rules, 2004, and, hence, the question of acceptability of documentation does not arise. It is found from perusal of the show cause notices, that the only ground raised therein for disallowance of credit is the validity of the documents against which it had been availed. Appeal dismissed.
HON'BLE MR C J MATHEW, MEMBER (TECHNICAL) AND HON'BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri M Suresh, Joint Commissioner (AR) for the appellant Shri S S Gupta, Chartered Accountant for the respondent ORDER PER: C J MATHEW We find that this appeal of Revenue, arising out of order-in-original no. 21 and 22/STC-IV/MRRR/15-16 dated 16th July 2015 of Commissioner of Service Tax (Audit-I), Mumbai that dropped proce .....

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..... 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 legal imbroglio in this case has arisen only because appellants allegedly chose to avail credit on the Cargo Sales Report, which is a fortnightly summary of the Air Way Bills (AWB). It is not the case of the Department that the said Cargo Sales Report shows a higher .....

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..... ority, on the acceptability of 'cargo sales report' for availing credit, with the proposition that the activity of the assessee was not 'output service', within the meaning of rule 2 of CENVAT Credit Rules, 2004, and, hence, the question of acceptability of documentation does not arise. We find, from perusal of the show cause notices, that the only ground raised therein for disallowance of credit is the validity of the documents against which it had been availed. It would appear that the grounds of appeal, as evident from the only substantive prayer, i.e., 'ii) In not appreciating and taking into consideration that the assessee is only acting as an intermediary between the Airlines and the client (consignor/consignee) and still holding th .....

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