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2014 (1) TMI 37 - AT - Service TaxDenial of CENVAT Credit - Air travel agent services - Credit denied to them on the ground that the said services cannot be treated as input services - Held that:- air travel was performed for the purpose of company business. The Service Tax paid on the said air travel agent service is admissible as credit - value of travel stand paid by the company office indicating that the air travel was undertaken by the employees in connection with the business of appellant. In terms of provisions of Income Tax law an assessee cannot incur any expenses of any personal nature on any of its employees/Director. Inasmuch as it is the appellant who had paid for said air travel, it has to be held that the air travel was undertaken in connection with the business of the appellant company - Following decision of Commissioner of Central Excise, Ahmedabad v. Fine Care Biosystems [2009 (7) TMI 142 - CESTAT, AHMEDABAD] and ABB Ltd. [2009 (5) TMI 48 - CESTAT, BANGALORE] - Decided in favour of assessee.
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