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2017 (11) TMI 877 - AT - Central ExciseCENVAT credit - air travel agent service - duty paying documents - whether on the basis of invoices issued by the travel agent having enclosed the e-ticket showing the amount of service tax paid on the e-ticket by the airlines, the appellant is entitled to avail CENVAT credit in terms of Rule 9(2) of CCR, 2004 or not? - Held that: - It is an admitted fact that the e-ticket has been issued for travel of the appellant only and on which service tax has been paid. The said service tax has been borne by the appellant only. On the basis of this e-ticket issued by airlines and the commission shown by the travel agent in their invoice, the appellant is entitled to avail CENVAT credit under Rule 9(2) of CCR, 2004, as it is not disputed that appellant has not availed the services and not paid the service tax - reliance placed in the case of Patel Air Freight Versus Commissioner of C. Ex., Cus. & S.T., Hyderabad-II [2017 (1) TMI 803 - CESTAT HYDERABAD] - appeal allowed - decided in favor of appellant.
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