2010 (7) TMI 484 - AT - Service Tax

Cenvat credit - Air Ticket Booking Service - subject to the condition that the journey is undertaken for the business purpose only - appellate authority has relied upon the decision of the Tribunal in the case of CCE Ahmedabad v. Fine Care Biosystems 2009 -TMI - 35460 - CESTAT AHMEDABAD - Held that - dispute is covered by the Tribunal s judgment cited supra this is not a fit case for admission - appeal is dismissed

Summary

The Appellate Tribunal CESTAT, Chennai held that Cenvat credit is admissible on 'Air Ticket Booking Service' for business purposes only, based on a previous Tribunal decision. The Revenue's appeal was dismissed as the issue was covered by the cited judgment.