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2009 (7) TMI 110 - AT - Service TaxCenvat Credit – Input Services - .xerox machine maintenance and repairs service, air travel agent service, tourist taxi service and photography service – held that – held that - in respect of xerox machine maintenance and repairs, the appellant submits that this machine was used principally for designing and drawing, without which the final product could not be manufactured - CENVAT credit of the service tax paid on the maintenance and repairs of the xerox machine should be allowed – In respect of air travel agent assessee failed to produce documentary evidence in support of their claim that were actually undertaken to promote the marketing of the final product – credit on air travel agent services denied – regarding photograph service - Any strategy involving the taking of photographs of the process of manufacture or of the manufactured goods and supplying such photographs to prospective buyers is unknown to the trade - the appellant is not eligible for CENVAT credit on photography service
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