Excise – Cestat Ahmedabad: It is settled position that Cenvat credit is eligible on Air Travel Agent service - Appeal allowed [Attached order dated 16 August 2022]

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22-Aug-2022 04:37:46
Order Date: 16 August 2022
Key Pointers-
- The Appellant, Sterling Biotech Ltd is engaged in Air Travel Agent service.
- The issue involved in the case is whether the appellant is entitled for Cenvat credit in respect of Air Travel Agent service?
- The Tribunal observed that the issue is no longer res-integra as in HEARTLAND BANGALORE TRANSCRIPTION SER. (P) LTD.-2011 (21) STR 430 (Tri.-Bang.) and in various judgments the Cenvat credit in respect of Air Travel Agent service has been allowed by this tribunal.
- The Tribunal accordingly held that the appellant is entitled for Cenvat credit on Air Travel Agent service.
- Accordingly, the impugned order is set aside and the appeal is allowed.
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