2009 (11) TMI 158 - AT - Service Tax

Cenvat Credit- Input Services- Whether tour operator service and travel services used for picking up and dropping staff to factory are in or in relation to activities of business and Cenvat Credit on same is admissible? In the light of the various decision held that- cenvat credit is admissible therefore uphold the impugned order and reject the appeal of revenue.

Summary

The Appellate Tribunal CESTAT, Chennai ruled that Cenvat credit is admissible on tour operators service and travels used for staff transportation to the factory. The decision was based on precedents where similar services were considered admissible. The appeal was rejected, upholding the impugned order.