TaxTMI 
TaxTMI 
2017 (11) TMI 877
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....ran - For the Appellant Mr. Pakshirajan, AR - For the Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned orders wherein CENVAT credit on air travel agent service sought to be denied on the ground that the invoices issued by the travel agent is not a proper document to avail CENVAT credit as per Rule 9(2) of CENVAT Credit Rules, (CCR) 2004. 2. As the issue is c....
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....) of CCR, 2004, as it is not disputed that appellant has not availed the services and not paid the service tax. The same issue has been dealt by the Tribunal in the case of Patel Air Freight Vs. CCE: 2016 (45) ELT 404 (Tri.-Hyd.) wherein this Tribunal has observed as under: "7. Admittedly, the said document called Cargo Sales Report is not specifically included in the list of documents on which C....
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....en 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 or lower credit amount different from the total of the AWBs referred to therein. It is also not the case of the Department that the appellants are availing Cenvat credit ....
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.... have been satisfied, benefit should not be denied on insubstantial grounds. In fact, even the said Rule 9, so vigorously relied by lower authority, lays down that minor inadequacies in the document on which credit is availed should be overlooked, in the Proviso to sub-rule (2) thereof, as reproduced below : PROVIDED that if the said document does not contain all the particulars but contains the....