2016 (11) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per Dr. D. M. Misra Heard both sides and perused the records. 2. This appeal is filed against OIA-PJ/82/2013-14, dt.17.05.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara-III. 3. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit of input services viz. Health Insurance services and Air Travel Services for the period Sep.2006 to April 2011. A S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lore Vs M/s Millipore India Ltd  2012 (26) STR 514 (Kar.). Also, cenvat credit on Air Travel Agents was held to be admissible by the Tribunal in the case of John Deree India Pvt. Ltd. Vs. CCE,Pune-III 2016 (41) STR 990(Tri.-Mum.). 5. The learned Authorised Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals). 6. I find that in the aforesaid judgments ....