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2009 (3) TMI 34 - AT - Service TaxCredit of service tax paid on air-tickets for the company officials denied on ground that said activity is in no way connected with the manufacture and clearance of their final product and as such it is not coming within the scope of the input service, as defined in Rule 2(1)(ii) of CCR 2004 – Commissioner (Appeals) has observed that the appellants could not place on record the nature of work for which the journey was undertaken - entire issue needs to be reconsidered by Commissioner (Appeals)
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