2022 (9) TMI 1015

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....ant. Mr. Prakash Shah a/w Mr. Jas 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 ....

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....ant? (iv) Whether in the facts and circumstances of the case 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 o....

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.... of the order passed by the adjudicating authority, would show that after perusal 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 serv....