2015 (3) TMI 127 - AT - Central Excise

Cenvat 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.

Summary

The appellate tribunal allowed the appeal regarding denial of cenvat credit on rent-a-cab service and input credit of service tax on air travel agent service from February 2007 to September 2010. The decision was based on a Board's circular and a previous tribunal decision supporting the availability of credits for these services.