2019 (9) TMI 1670

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....N'BLE DR SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri M Suresh, Joint Commissioner (AR) for the appellant Shri S S Gupta, Chartered Accountant for the respondent ORDER PER: C J MATHEW We find that this appeal of Revenue, arising out of order-in-original no. 21 and 22/STC-IV/MRRR/15-16 dated 16th July 2015 of Commissioner of Service Tax (Audit-I), Mumbai that dropped proceedings for re....

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....credit. It has been brought to our notice that proceedings, of similar nature, had been initiated at different places and that the Tribunal, in Patel Air Freight v. Commissioner of Central Excise, Customs & Service Tax, Hyderabad-II [2016 (45) STR 404 (Tri-Hyd)], has held that '7. Admittedly, the said document called Cargo Sales Report is not specifically included in the list of documents on wh....

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....has arisen 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....

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....e person issuing the invoice, as the case may be, name and address provider of output service and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit. 4. Th....