2019 (9) TMI 1642 - AT - Central Excise

CENVAT Credit - inputs - Air Rail Travel Agent Service - Courier Service - denial of 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 - HELD THAT - The issue regarding the 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 MUMBAI-I 2018 (2) TMI 82 - CESTAT MUMBAI and M/S. CREATIVE TRAVEL PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE ST NEW DELHI 2015 (10) TMI 1305 - CESTAT NEW DELHI In view of the 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 and the credit is admissible - appeal allowed - decided in favor of appellant.

Summary

Issues involved: Whether the appellant is entitled to Cenvat Credit for Air & Rail Travel Agent Service and Courier Service.

The judgment addresses the issue of whether the appellant is entitled to Cenvat Credit for Air & Rail Travel Agent Service and Courier Service. The lower authority had denied the credit on the basis that these services did not fall under the definition of Input Service as per the Cenvat Credit Rules, 2004. Despite the absence of representation from the appellant, the authorized representative for the respondent reiterated the findings of the impugned order. The Member (Judicial) considered the submissions and records, noting that various judgments had already settled the admissibility of Cenvat Credit for these services in relation to the manufacture and clearance of goods. The Member cited specific cases such as Modern Petrofils Dty Div & Ors. Vs. CCE, Haldyn Glass Ltd. & Ors. Vs. CCE, Creative Travel Pvt. Ltd. Vs. Commissioner of C.EX. & S.T., and Akbar Travels Of India Pvt. Ltd. Vs. Commissioner Of S.T. Based on the settled legal position, the Member concluded that the credit for Air/Rail Travel Agent Service and Courier Service is admissible, thereby allowing the appeal and modifying the impugned order. The judgment establishes a clear precedent regarding the admissibility of Cenvat Credit for the mentioned services, resolving the issue in favor of the appellant.