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2016 (6) TMI 280

Head Note:
Allowability of Cenvat credit - Rent-a-cab and Air Travel Agent Service - services used for employees benefit - Held that:- Rent-a-cab service and Air Travel Agent service though used by employees of the appellant but undisputedly for the performance of the appellant company s business. Therefore, both the services are input service. This Tribunal in the various judgments cited by the Ld. Chartered Accountant allowed the Cenvat Credit in respect of both the services. I am also convinced with the submission and presentation of the books of accounts by the Ld. Chartered Accountant that expenses towards Rent-a-cab service and Air Travel Agent service were booked as expenditure in the Profit and Loss Account of the appellant. I, therefore, do not find any reason why the Cenvat Credit should not be allowed on Rent-a-cab service and Air Travel Agent service to the appellant. The Rent-a-cab service was excluded from the definition of input service. Therefore prior to 01-04-2011 the Cenvat Credit was admissible. As per my above discussion, and the settled legal position, the appellants are entitled for the Cenvat Credit in respect of Rent-a-cab and Air Travel Agent services. - Decided in afvour of appellant

 


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