https://www.taxtmi.com/caselaws?id=428070 The appeal challenging the denial of Cenvat credit due to improper documents was dismissed by the High Court. The Court upheld the Tribunal's decision, emphasizing that the appeal lacked a basis in the show cause notice, which is fundamental in matters of duty levy and recovery. The Court also affirmed the Tribunal's decision regarding the identification of the service tax payer in the airline industry, ultimately dismissing the central excise appeal. The appellant's role as an agent was briefly mentioned but not extensively discussed in the judgment, with the focus remaining on compliance with Cenvat credit rules and procedural grounds. en-us Wed, 21 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428070 The appeal challenging the denial of Cenvat credit due to improper documents was dismissed by the High Court. The Court upheld the Tribunal's decision, emphasizing that the appeal lacked a basis in the show cause notice, which is fundamental in matters of duty levy and recovery. The Court also affirmed the Tribunal's decision regarding the identification of the service tax payer in the airline industry, ultimately dismissing the central excise appeal. The appellant's role as an agent was briefly mentioned but not extensively discussed in the judgment, with the focus remaining on compliance with Cenvat credit rules and procedural grounds. Case-Laws Central Excise Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428070