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2009 (7) TMI 142 - AT - Service TaxThis appeal is filed by the Revenue against the decision of the Commissioner (Appeals) who has held that credit of Service tax paid for outward freight for the export of goods and air ticket service charges are admissible. - whether the credit of Service tax is admissible in respect of Service tax paid on goods transportation charges for outward freight – Held, yes - Revenue has not shown that air ticket service charges were paid in respect of air travels by the company officers for personal purposes only and not for the company business. As the air travel was performed for the purpose of company business, the credit is admissible.
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