Cenvat credit on rent-a-cab and air travel agent services treated as admissible for the relevant period

Cenvat credit was treated as admissible on rent-a-cab service and air travel agent service for the period involved. The claim on rent-a-cab service was supported by the Board's circular clarifying that credit remained available where the service was provided before 1 April 2011. The claim on air travel agent service was supported by an earlier Tribunal decision recognising such credit as available. On that basis, both services were regarded as eligible input services for credit during the relevant period.

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Issues: Whether cenvat credit was admissible on rent-a-cab service and air travel agent service for the relevant period.

Analysis: The denial of credit was examined in light of the Board's circular clarifying availability of credit on rent-a-cab service where provision was completed before 1.4.2011. The claim regarding air travel agent service was also supported by an earlier Tribunal decision holding such credit to be available. On that basis, the services in question were treated as eligible for credit for the period involved.

Conclusion: The credit was admissible and the appeal succeeded.

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