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2018 (5) TMI 105 - AT - Central ExciseCENVAT credit - air travel agent service - Held that: - admissibility of cenvat credit of the service tax paid on air travel agent service used by the employees for sales/marketing attending legal issues etc. is covered by the judgment of the Division Bench Keihin Fie Pvt Ltd Versus Commissioner of Central Excise, Pune [2017 (10) TMI 122 - CESTAT MUMBAI], where it was held that travelling of the executive and staff is inevitable to run the business therefore service is related to travelling i.e. Air & Rail Travel Booking Services is necessary service for running the business hence in our view credit is admissible - credit allowed - appeal allowed - decided in favor of appellant.
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