2019 (3) TMI 942 - AT - Central Excise

CENVAT Credit - input services - air travel service used for travel of their employees between headquarters and their factory as well as for sales and marketing etc. - Held that - The issue is squarely covered by the decision of Tribunal in the case of Keihin Fie Pvt. Ltd. 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.

Summary

The appeal by M/s Cheminova India Ltd. against denial of CENVAT credit on air travel service was allowed by the Appellate Tribunal CESTAT AHMEDABAD. The issue was found to be covered by a previous decision of the Tribunal in the case of Keihin Fie Pvt. Ltd. The services were used for travel related to business activities.