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2015 (11) TMI 903 - AT - Service TaxCENVAT Credit - input services - Air Travel Agent - revenue contended that invoice raised by the service provider pertain to tickets issued in the name of personnel of the assessee - Held that:- In view of the nature of the business of the assessee being mainly works contract, wherein the works are situated at different places, the personnel of the assessee are required to travel for business purposes between various works site from Head Office to work site and from work site to Head Office and also have various other means including resolution of dispute tax balance etc. The adjudicating authority has erred in holding that although the bills are raised in the name of the company, the traveling tickets are in the name of the personnel as the company being an artificial judicial person, cannot travel itself as it exists only on paper in the eyes of law. It is only the personnel of the company, who travel for the business of the company and the CENVAT Credit in respect of Air Travel Agent service is rightly allowed by the impugned order - Decided in favour of assessee.
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