2015 (12) TMI 540 - AT - Service Tax

CENVAT Credit - Service Tax paid on travel agent expenses - Held that - authorities of the Department are taking a view that order does not cover the admissibility of Cenvat credit of tax paid on travel agents service. He submits that travel agents services are used for business travel of the company officials and the issue is no longer res integra and is covered by precedent decisions. Therefore, it is made clear that the said Final Order covers this issue also - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Bangalore allowed rectification of mistake in Final Order No. 27045/2013, dated 2-12-2013. The issue of Cenvat credit of Service Tax paid on travel agent expenses was not initially mentioned, but it was clarified that the order covers this issue. The ROM application was allowed, and credit of Service Tax paid on travel agents service was allowed.