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2017 (1) TMI 803 - CESTAT HYDERABADCENVAT credit - duty paying document - CSR is a summary of AWBs, i.e., invoices raised by the airlines - whether availment of credit on the document called Cargo Sales Report (CSR) is in order or otherwise? - the order for appeal is mainly on the ground that the appellant is not eligible to take Cenvat credit on service tax paid by airlines at all and that the recipient of the service is the shippers of the goods/documents and not the appellant. Held that: - when the relevant Air Way Bills (AWBs) have also been made available to the Department, the appellants taking credit on their consolidation and summarization in a fortnightly Cargo Sales Report is therefore, to be considered as their having taken credit on the AWBs themselves. It has to be also kept in mind that the appellants conduct their business in a unique niche of the airline industry, that of booking cargo space on behalf of airlines, and as such the universal practices in such areas should be properly understood and appreciated before issuing demands of this nature. So long as the primary and essential requirements of the procedural Rule have been satisfied, benefit should not be denied on insubstantial grounds. In fact, even the said Rule 9, lays down that minor inadequacies in the document on which credit is availed should be overlooked, in the Proviso to sub-rule (2) thereof. The availment of Cenvat credit based on the Cargo Sales Report prepared from the AWBs, cannot be denied to the appellant. By implication, utilization of such availed credit to discharge their service tax liability cannot also be held as irregular - Appeal allowed - decided in favor of appellant.
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