Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 551 - CESTAT AHMEDABADCENVAT Credit - input services - Air Travel Services - Train Services - Courier Services - HELD THAT:- The issue of Cenvat Credit on Air Travel Services, Train Services and Courier Services has been settled in various judgments - reliance can be placed in the case of SEMCO ELECTRICAL (P.) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE [2009 (12) TMI 143 - CESTAT, MUMBAI] and JAYPEE REWA PLANT VERSUS COMMISSIONER OF C. EX., BHOPAL [2009 (7) TMI 488 - CESTAT, NEW DELHI]. Courier Agency Services - HELD THAT:- Reliance can be placed in the case of M/S. NANA UDYOG VERSUS COMMISSIONER OF CENTRAL EXCISE & ST., SURAT [2015 (2) TMI 433 - CESTAT AHMEDABAD] where it was held that CENVAT credit of service tax paid on Courier Services is admissible to the appellant. Credit allowed - appeal allowed - decided in favor of appellant.
|