Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 241 - AT - Central ExciseCENVAT Credit - input services - Air & Rail Travel Booking Services - Held that:- When it is not under dispute that the Air Travel Agent Service was used for travelling of official staff for the Companies purpose within and outside the country the services were used in or in or in relation to overall manufacturing and business of the appellant company., credit cannot be denied - This issue has been considered in the decision of Keihin Fie Pvt. Ltd. [2017 (10) TMI 122 - CESTAT MUMBAI] wherein the credit of Air Travel Agent Booking Service were allowed - credit allowed - appeal allowed - decided in favor of appellant.
|