Appellate Tribunal allows Cenvat Credit for Travel, Train, and Courier Services

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal regarding entitlement to Cenvat Credit for Air Travel Services, Train Services, and Courier Services. The judgment highlighted that Cenvat Credit for these services was permissible based on established precedents, rendering the demand related to these services unsustainable. As a result, the impugned order was modified, and the appeal was allowed on 16.04.2021.

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Issues involved: Whether the appellant is entitled to Cenvat Credit for Air Travel Services, Train Services, and Courier Services.

Analysis:
The judgment delivered by Hon'ble Member (Judicial) Ramesh Nair at the Appellate Tribunal CESTAT Ahmedabad addressed the issue of entitlement to Cenvat Credit for various services. The appellant did not appear, while Shri V. Lukose, Superintendent (Authorised Representative), represented the respondent. The key question was whether Cenvat Credit for Air Travel Services, Train Services, and Courier Services was permissible.

Upon reviewing the records and submissions, it was noted that the issue of Cenvat Credit for these services had been settled in previous judgments. Several relevant cases were cited, such as Heartland Bangalore Transcription Ser. (P) Ltd., Dr. Reddy's Lab Ltd. vs C.C.E., Semco Electrical Pvt. Ltd. vs C.C.E., and others. These judgments established that Cenvat Credit for Air Travel Services, Train Services, and Courier Services was indeed admissible.

Specifically, the judgment highlighted that the Cenvat Credit for the mentioned services was clearly permissible based on the precedents cited. Consequently, the demand related to these services was deemed unsustainable, leading to the modification of the impugned order. Ultimately, the appeal was allowed, with the pronouncement made in open court on 16.04.2021.

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