Appellant Granted Cenvat Credit for Travel & Courier Services; Precedent Set

The appellant was granted Cenvat Credit for Air & Rail Travel Agent Service and Courier Service as the Member (Judicial) found that previous judgments had established the admissibility of such credit in relation to the manufacture and clearance of goods. Despite the absence of representation from the appellant, the Member allowed the appeal and modified the impugned order, setting a precedent affirming the admissibility of Cenvat Credit for these services.

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Issues involved: Whether the appellant is entitled to Cenvat Credit for Air & Rail Travel Agent Service and Courier Service.

The judgment addresses the issue of whether the appellant is entitled to Cenvat Credit for Air & Rail Travel Agent Service and Courier Service. The lower authority had denied the credit on the basis that these services did not fall under the definition of Input Service as per the Cenvat Credit Rules, 2004. Despite the absence of representation from the appellant, the authorized representative for the respondent reiterated the findings of the impugned order. The Member (Judicial) considered the submissions and records, noting that various judgments had already settled the admissibility of Cenvat Credit for these services in relation to the manufacture and clearance of goods. The Member cited specific cases such as Modern Petrofils Dty Div & Ors. Vs. CCE, Haldyn Glass Ltd. & Ors. Vs. CCE, Creative Travel Pvt. Ltd. Vs. Commissioner of C.EX. & S.T., and Akbar Travels Of India Pvt. Ltd. Vs. Commissioner Of S.T. Based on the settled legal position, the Member concluded that the credit for Air/Rail Travel Agent Service and Courier Service is admissible, thereby allowing the appeal and modifying the impugned order. The judgment establishes a clear precedent regarding the admissibility of Cenvat Credit for the mentioned services, resolving the issue in favor of the appellant.

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