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2019 (9) TMI 1642 - AT - Central ExciseCENVAT Credit - inputs - Air & Rail Travel Agent Service - Courier Service - denial of Cenvat Credit Service on the ground that these services are not covered under definition of Input Service as provided under rule 2 (l) of the Cenvat Credit Rules, 2004 - HELD THAT:- The issue regarding the admissibility of Cenvat Credit in respect of Air & Rail Travel Agent Service and Courier service is no longer Res-Integra as covered by catena of judgments. This Tribunal has allowed the Cenvat credit in respect of said services used in relation to manufacture and clearances of the goods. Reliance can be placed in the case of AKBAR TRAVELS OF INDIA PVT LTD VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-I [2018 (2) TMI 82 - CESTAT MUMBAI] and M/S. CREATIVE TRAVEL PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, NEW DELHI [2015 (10) TMI 1305 - CESTAT NEW DELHI] In view of the settled position of law issue of admissibility of Cenvat Credit in respect of Air/Rail Travel Agent Service and Courier service is not under dispute, and the credit is admissible - appeal allowed - decided in favor of appellant.
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