2017 (10) TMI 1311 - AT - Central Excise

CENVAT credit - Air Travel Agent s service relating to Foreign Travel - Held that - the eligibility of credit of service tax paid on Air Travel Agent service is covered by the judgement of the Hon ble Gujrat High Court in Essar Oil Ltd s case 2015 (12) TMI 1062 - GUJARAT HIGH COURT where it was held that service in question was input service and the service tax paid thereon would be available to the assessee by way of Cenvat Credit - credit allowed - appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against an order regarding the eligibility of CENVAT Credit for service tax paid on Air Travel Agent's service for Foreign Travel from March 2007 to October 2010. The decision was in favor of the appellant based on a judgment from the Gujarat High Court, resulting in the impugned order being set aside and the appeal being allowed.