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2019 (9) TMI 1670 - AT - Service TaxCENVAT Credit - ineligible documents - cargo sales report’ purportedly summarising ‘airway bills - in conformity with rule 9(1) of CENVAT Credit Rules, 2004 or not - HELD THAT:- The present appeal of Revenue has sought to challenge the finding of the adjudicating authority, on the acceptability of ‘cargo sales report’ for availing credit, with the proposition that the activity of the assessee was not ‘output service’, within the meaning of rule 2 of CENVAT Credit Rules, 2004, and, hence, the question of acceptability of documentation does not arise. It is found from perusal of the show cause notices, that the only ground raised therein for disallowance of credit is the validity of the documents against which it had been availed. Appeal dismissed.
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