2019 (9) TMI 1670

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..... BER (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 recovery of Rs. 106,21,18,911 and Rs. 35,32, .....

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..... 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 which Cenvat credit can be taken, inter alia, by p .....

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..... 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 credit of service tax not suffered by them. The o .....

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..... d 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. That, in our view, is academic considering that the present a .....

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..... ignee) and still holding the assessee as entitled to avail input Cenvat Credit ["Transport of goods by air" - Business Support service], is legal and proper?' is beyond the scope of adjudication of the show cause notice and proceedings cannot be remanded back for this purpose. 5. The appeal, therefore, lacks merit and is dismissed. (Pronounced in open court)
Case laws, Decisions, Judgements .....

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