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2021 (7) TMI 551 - AT - Central ExciseCENVAT Credit - input services - Air Travel Services - Train Services - Courier Services - HELD THAT - The issue of Cenvat Credit on Air Travel Services, Train Services and Courier Services has been settled in various judgments - reliance can be placed in the case of SEMCO ELECTRICAL (P.) LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PUNE 2009 (12) TMI 143 - CESTAT, MUMBAI and JAYPEE REWA PLANT VERSUS COMMISSIONER OF C. EX., BHOPAL 2009 (7) TMI 488 - CESTAT, NEW DELHI . Courier Agency Services - HELD THAT - Reliance can be placed in the case of M/S. NANA UDYOG VERSUS COMMISSIONER OF CENTRAL EXCISE ST., SURAT 2015 (2) TMI 433 - CESTAT AHMEDABAD where it was held that CENVAT credit of service tax paid on Courier Services is admissible to the appellant. Credit allowed - appeal allowed - decided in favor of appellant.
Issues involved: Whether the appellant is entitled to Cenvat Credit for Air Travel Services, Train Services, and Courier Services.
Analysis: The judgment delivered by Hon'ble Member (Judicial) Ramesh Nair at the Appellate Tribunal CESTAT Ahmedabad addressed the issue of entitlement to Cenvat Credit for various services. The appellant did not appear, while Shri V. Lukose, Superintendent (Authorised Representative), represented the respondent. The key question was whether Cenvat Credit for Air Travel Services, Train Services, and Courier Services was permissible. Upon reviewing the records and submissions, it was noted that the issue of Cenvat Credit for these services had been settled in previous judgments. Several relevant cases were cited, such as Heartland Bangalore Transcription Ser. (P) Ltd., Dr. Reddy's Lab Ltd. vs C.C.E., Semco Electrical Pvt. Ltd. vs C.C.E., and others. These judgments established that Cenvat Credit for Air Travel Services, Train Services, and Courier Services was indeed admissible. Specifically, the judgment highlighted that the Cenvat Credit for the mentioned services was clearly permissible based on the precedents cited. Consequently, the demand related to these services was deemed unsustainable, leading to the modification of the impugned order. Ultimately, the appeal was allowed, with the pronouncement made in open court on 16.04.2021.
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