TMI Blog2019 (9) TMI 1642X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rail Travel Agent Service and Courier Service. The lower authority has denied 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. 2. None appeared on behalf of the appellant. 3. Shri Govind Jha, Ld. Superintendent, (AR) appearing on behalf of the Revenue reiterates the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 (22) G.S.T.L. 427 (Tri.-Mumbai) 4. In view of the above 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, of the view that the credit is admissible. Accordingly the impugned order stand modified. Appeal is allowed. (Dictated Pronounced in the open court) - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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