https://www.taxtmi.com/caselaws?id=337723 Cenvat credit could not be denied merely because it was booked through Cargo Sales Reports where those reports only consolidated underlying Air Way Bills containing the particulars required under the service tax rules. The Air Way Bills satisfied the essential invoice requirements, and the Department did not dispute that the credit represented tax actually suffered or that the figures matched the underlying documents. The procedural requirement was therefore substantially met, and minor documentary inadequacy could not override the substantive entitlement to credit. On that basis, the credit and its utilisation were treated as proper and the demand failed. en-us Fri, 05 Aug 2016 00:00:00 +0530 Thu, 12 Jan 2017 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337723 Cenvat credit could not be denied merely because it was booked through Cargo Sales Reports where those reports only consolidated underlying Air Way Bills containing the particulars required under the service tax rules. The Air Way Bills satisfied the essential invoice requirements, and the Department did not dispute that the credit represented tax actually suffered or that the figures matched the underlying documents. The procedural requirement was therefore substantially met, and minor documentary inadequacy could not override the substantive entitlement to credit. On that basis, the credit and its utilisation were treated as proper and the demand failed. Case-Laws Service Tax Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337723