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2012 (11) TMI 533 - CESTAT, AHMEDABADCenvat credit on air travel service – alleged that no nexus with the manufacture and the appellants have not produced evidence to show that these services were used for the business purpose - Held that:- Appellants have produced a Chartered Accountant’s certificate wherein it has been certified that the expenditure on Air Travel has been booked as Revenue expenditure and related to the final products and the cost of services have been included in the assessable value - In the case of Dr. Reddy’s Lab Limited (2009 (9) TMI 287 - CESTAT, BANGALORE ) it was held that credit of service tax paid on input or Air Travel service is eligible. In view of above, the appeal is allowed.
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