https://www.taxtmi.com/caselaws?id=304398 CENVAT credit was treated as allowable where the underlying airway bills contained the necessary particulars and the only objection was that credit had been taken through a cargo sales report; that defect was regarded as merely procedural because the tax suffered under the supporting documents was not in dispute. The attempted objection that the assessee was an intermediary and not engaged in output service could not be used to justify remand, because that ground was outside the scope of the show cause notices, which addressed only the alleged invalidity of the documents. Credit was therefore not to be denied on the impugned documentation, and remand on a new ground was impermissible. en-us Mon, 09 Sep 2019 00:00:00 +0530 Sat, 24 Sep 2022 08:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304398 CENVAT credit was treated as allowable where the underlying airway bills contained the necessary particulars and the only objection was that credit had been taken through a cargo sales report; that defect was regarded as merely procedural because the tax suffered under the supporting documents was not in dispute. The attempted objection that the assessee was an intermediary and not engaged in output service could not be used to justify remand, because that ground was outside the scope of the show cause notices, which addressed only the alleged invalidity of the documents. Credit was therefore not to be denied on the impugned documentation, and remand on a new ground was impermissible. Case-Laws Service Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304398