2021 (7) TMI 551

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..... SUS 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 .....

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..... pugned order. 4. On careful consideration of records and submission made by Learned Authorised Representative, I find that the issue of Cenvat Credit on Air Travel Services, Train Services and Courier Services has been settled in various judgments. Some of them are cited below: In regard to Air Travel or Rail Travel Agent 1. Heartland Bangalore Transcription Ser. (P) Ltd. 2. Dr. Re .....

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..... dated 23.11.2017 In regard to Courier Agency Service (1) 2015-TIOL-207-CESTAT-AHM vs. CCE, Surat From the above judgments, it is clear that the Cenvat Credit in respect of Air Travel Services, Train Services and Courier Services is clearly admissible, and therefore, demand in respect of above services is not sustainable. The impugned order is modified. Appeal is allowed. (Pronounc .....

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