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2015 (7) TMI 754 - AT - Service TaxDenial of CENVAT Credit - Various services - Services availed should have relevancy thereof to the business of the appellant and the claim falls under Rule 2(l) of Cenvat Credit Rules, 2004. Service Tax paid on courier service availed was as per evidence at page 66 to 69. So also the evidence supported the “cargo handling” services availed by the appellant. Revenue at no point of time has brought out irrelevancy of the claim of the appellant. There was integral relationship of the claim with business. Therefore, credit on account of telephone expenses, courier charges and cargo handling charges should be allowed. So far as credit on account expenses incurred on travelling and hiring of car is concerned, that does not disclose whether that was incurred for manufacture or in relation to manufacture or business. In absence of any such integral connection, credit on that count is inadmissible to the appellant - Decided partly in favour of assessee
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