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2011 (1) TMI 45 - AT - Service TaxCenvat Credit - service tax paid on passenger air fare, servicing charges and insurance charges of company vehicle, residential telephone lines of the staff of the assesse - Held that: - assessee is eligible to credit of service tax paid on air travel fare, if the air travel has been performed for the purpose of company business - servicing charges and insurance charges of the company vehicle are to be held as being in relation to the manufacture of final products - it is not the case of the Revenue that telephone service was used for personal purposes of the officials of the assessee - Cenvat credit allowed - revenue appeal dismissed.
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