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....mmissioner (Appeals) upheld the order of the Adjudicating Authority and dismissed their appeal. Hence, the present appeal. 4. Ld. Advocate Shri H. D. Dave for the appellant submits that in principle CENVAT credit of Air Travel Agent Service is admissible in view of the judgement of the Hon'ble Gujarat High Court in the case of Principal Commissioner vs. Essar Oil Ltd. 2016 (41) STR 389 (Guj.). Ho....

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