2019 (9) TMI 1642

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.... representative. ORDER RAMESH NAIR This issue involved is that whether the appellant is entitled for Cenvat Credit in respect of inputs service namely Air & Rail Travel Agent Service and Courier Service. The lower authority has denied Cenvat Credit Service on the ground that these services are not covered under definition of Input Service as provided under rule 2 (l) of the Cenvat Credit ....