https://www.taxtmi.com/caselaws?id=350998 CENVAT credit on travel-related services is admissible where the invoice issued by the travel agent, together with the e-ticket, shows that service tax was paid by the airline and the service was actually received. Minor defects in the form of the supporting documents do not defeat credit when the substantive conditions are satisfied and the tax incidence has been borne. Rule 9(2) of the CENVAT Credit Rules, 2004 was applied on this substantive-compliance basis, so documentary irregularities alone were treated as insufficient to deny credit. en-us Mon, 23 Oct 2017 00:00:00 +0530 Fri, 17 Nov 2017 07:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350998 CENVAT credit on travel-related services is admissible where the invoice issued by the travel agent, together with the e-ticket, shows that service tax was paid by the airline and the service was actually received. Minor defects in the form of the supporting documents do not defeat credit when the substantive conditions are satisfied and the tax incidence has been borne. Rule 9(2) of the CENVAT Credit Rules, 2004 was applied on this substantive-compliance basis, so documentary irregularities alone were treated as insufficient to deny credit. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350998