TMI Blog2016 (9) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... ir travel Agent's Service - Held that:- in view of the Tribunal ruling in the case of Goodluck Steel Tubes Ltd. Vs. Commissioner [2014 (1) TMI 37 - CESTAT NEW DELHI] and the ruling of the Tribunal in the case of Innovasynth Technologies Ltd. Vs.CCE, Raigad [2015 (3) TMI 127 - CESTAT MUMBAI] the eligibility for Rent-a-Cab service and Air Travel Agent's service cannot be denied. - Decided in favour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Board s Circular No. 943/4/2011-CX dated 29.04.2011 and submits that at Sl.No. 12 the Board has clarified that the credit on Rent-a-Cab service shall be available if its provision has been completed before 01.04.2011. The authorized representative of the Company filed a copy of the OIA No. 170/2012 (P) dated 12/12/12, wherein the Ld. Commissioner (Appeals) has allowed their appeal for a pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ential that taxes borne by the manufacturer need to be allowed as cenvat credit, in order to enable harmonious working of Cenvat Credit scheme. If credit of tax borne by the manufacturer is denied, it automatically results in escalation of cost of their final product to that extent, resulting in increased assessment value, and results in imposition of tax on tax component. The principle benefit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the Air Travel Agent s service would be available. 3. The Ld. AR reiterates the findings of the lower appellate authority. 4. In view of the Tribunal ruling in the case of Goodluck Steel Tubes (supra) and the ruling of the Tribunal in the case of Innovasynth Technologies Ltd. Vs.CCE, Raigad 2015 (38) STR 1232 (Tri.-Mum) the eligibility for Rent-a-Cab service and Air Travel Agent s servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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