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2019 (3) TMI 942 - AT - Central ExciseCENVAT 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.
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