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2018 (5) TMI 181

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....R Per:  Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. OIA-VAD-EXCUS-004-APP-250-2017-18 dt. 28.07.2017 passed by Commissioner (Appeals) of Central Excise, and Service Tax-Vadodara-I. 3. The short issue involved in the present case is: whether the appellants are entitled to avail Cenvat credit of the service tax paid on 'Air Travel Ser....