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2020 (4) TMI 340 - AT - Central ExciseCENVAT Credit - input services - insurance services - air travels services - professional fee/consultancy services. Insurance services - rejected on the ground that such insurance also covers the families of the job workers, which is not permissible - HELD THAT:- Appellant submits that they were admittedly entitled to the credit of service tax paid on insurance cover of their own factories and they are in a position to segregate such amounts. In view of the statement made by the Advocate, it is deemed fit to remand the said issue to the Original Adjudicating Authority - matter on remand. Air travels Services - denial on the ground that the appellant has not established any nexus between the travels undertaken by the said individuals with the business of the appellant - HELD THAT:- It was held in the case of M/s. The Ramco Cements Ltd. [2018 (10) TMI 896 - CESTAT CHENNAI] that the air travels undertaken by the employees for the business of the assessee are cenvatable input services. As such, the only fact requires to be investigated that such air travels were not in the individual capacity but were in connection with the business of the assessee. For verification of the said fact, the appellant’s case needs to be remanded - Matter on remand. Professional fee/consultancy Services - HELD THAT:- There is an observation by the Appellate Authority that such travels were undertaken by the person on a recreational trip and Forex charges, etc. Further, the appellant has not explained as to how these services can be allowed as input services and has failed to substantiate before the lower authorities for the credits, so availed by them - this issue is required to be remanded for verification of the documents, etc. - Matter on remand. Appeal allowed by way of remand.
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