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2016 (7) TMI 590 - AT - Central ExciseEligibility of Cenvat credit on air travel agent and rail travel agents services - Held that:- It is clear from the definition that sales promotion is included in the inclusive part of the definition and there is nothing contrary to prove that the services were availed for any personal activity and the appellants had availed the services in the course of their sales promotion which is directly related to the manufacture of the final product. Also guided by the decision of the Hon’ble High Court of Bombay in the case of Coca Cola India Ltd, [2009 (8) TMI 50 - BOMBAY HIGH COURT ] and Good Luck Steel Tubes ltd vs. C C EX, Noida, (2014 (1) TMI 37 - CESTAT NEW DELHI ) wherein it was held that when 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, the same principle is applicable for rail travel agents service also. Therefore, the credit availed on the air travel and rail travel agent service is admissible. - Decided in favour of assessee
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