2015 (3) TMI 127

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..... ailable 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 pe .....

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..... 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 2013 (32) STR 123 (Tri.-Del.) 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 .....

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