2022 (9) TMI 1015

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....Sanghavi i/b PDS Legal, Advocate for the Respondent. (PER DHIRAJ SINGH THAKUR, J.) The present appeal has been preferred under Section 35G of the Central Excise Act, 1944 (for short "the Act") against the order of Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (CESTAT) dated 09th September, 2019. 2. The questions which have been proposed for our consideration are as ....

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....and in law the CESTAT was correct in not appreciating that the Appellant is Agent? 3. Briefly stated the material facts are as under: Two show cause-cum-demand notices came to be issued against the Respondent, in which it was alleged that Cenvat Credit had been 'irregularly' availed on improper document i.e. on the basis of Cargo Sales Report (CSR), which was a summary of the Air Way Bills, whic....

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....sal of the copies of the Air Way Bills, the following ingredients were found to be contained therein, which were otherwise required to be contained in the invoice/bill or Challan: * Invoice no {a Unique Air Way Bill} * Service Tax Registration no (of the air line) * Name of the service provider (i.e. airline) * Name of the service receiver (the assessee) * Value of service * Nature of ....