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2015 (12) TMI 1442 - AT - Central ExciseDenial of CENVAT Credit - nexus with the appellant's manufacturing activities - Imposition of equivalent penalty - Held that:- Services involved in the said show-cause notice are training services received by the appellant from M/s Pegassus HRD Centre Pvt Ltd for training of their employees in managerial and management skills; photography services received to cover the company functions organized inside the factory; travel expenses for employees' family visits to the factory plant of the assessee and travel agent services for reobtaining of the residential permit of the Japanese Director, who lost the same. Out of the said services, I find that training of the employees is an integral part of the running of the business. Similarly photography services to cover the company functions has been held to be cenvatable input service by the Hon'ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt Ltd Vs CCE [2011 (3) TMI 1373 - KARNATAKA HIGH COURT ] . The services obtained from the travel agent for reissuance of the residential permit of the Japanese Directors are also services availed in connection with the business. However, the travel expenses for employees' family visit to the factory plant of the assessee cannot be held to be having any connection with the appellants' manufacturing activities or business activities. As such, except for CENVAT credit of ₹ 895/-, I hold that the other credits are available to the appellant. - Decided partly in favour of assessee.
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