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2016 (11) TMI 109 - AT - Service TaxCENVAT credit - input services - domestic and international travel ticket - reliance placed upon the judgement in the case of M/s Semco Electrical Pvt Ltd Vs CCE Pune [2009 (12) TMI 143 - CESTAT, MUMBAI] - Held that: - there is nothing wrong in the impugned order allowing the CENVAT credit on domestic and international travel ticket as the Air travel services have been availed for the purpose of travel of software engineers outside India for on site services rendered at customers's place. This is a valid input service as it relates to business activity and also covered by the ratio of the judgment in the case of Semco Electrical Pvt Ltd Vs CCE - appeal dismissed - decided against Revenue.
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