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2014 (4) TMI 373 - CESTAT BANGALOREAmendment of the memo of appeal - Assessee contends that application does not spell out the nature of the required amendment and hence should be considered as incomplete/defective - Held that:- On a comparison of the amended text of appeal memo with the original text of appeal memo, I have been able to find out the' nature of the intended amendment. By this amendment, the appellant seeks to deny CENVAT credit to the respondent on "air travel agent's service" and not on insurance service mentioned in the original appeal memo. The appellant requires the former service to be substituted for the latter in some of the paragraphs appearing under the caption "Grounds of Appeal" - I allow the miscellaneous application and accept the amended memo of appeal - Amendment allowed.
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