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2015 (3) TMI 127 - AT - Central ExciseCenvat credit - rent-a-cab service - air travel agent service - Held that:- appellant cites Board's Circular No. 943/4/2011-CX dated 29.4.2011 at serial No. 12, wherein the Board has clarified that the credit on rent-a-cab service shall be available if its provision had been completed before 1.4.2011. In respect of air travel agent service, the learned counsel states that this Tribunal in the case of Goodluck Steel Tubes Ltd. v. CCE, Noida, reported in [2014 (1) TMI 37 - CESTAT NEW DELHI] has held that the credit on the air travel agent service would be available. The learned counsel also states that the demand is pertaining to the period February 2007 to September 2010. - Decided in favour of assesse.
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