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2009 (8) TMI 372 - AT - Service TaxCenvat Credit-Input service- The assessee, an aircraft operator, availed credit of service tax paid/ reimbursed to airport authority of India for availing of the services of authority such as landing, parking and x-ray in connection with the operation of the aircraft owned by it. The lower authorities denied said credit on the ground that the services were not connected, directly and indirectly, in or in relation to the manufacture of final products and clearance of final products. In the light of the judgment of Force Motor Ltd. v CCE, held that-the aircraft was not used for business activities, any service tax paid on the services rendered by the authority on such aircraft need to be allowed as credit to the assessee. The appeal is allowed.
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