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2022 (11) TMI 94 - AT - Central ExciseCENVAT Credit - Input services - Foreign travel services used for air travel agencies services for their staff or employee to travel abroad for business purpose - scope of the phrase 'personal use or consumption' - after 01.04.2011 the phrase "activities relating to business" was deleted from the inclusive clause of the input service definition and Rule 2(1)(ii)(C) specifically excluded travel benefit extended to employee for personal use. HELD THAT:- The issue involved has been determined by the Tribunal in ROHA DYECHEM PVT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE RAIGAD [2017 (9) TMI 1995 - CESTAT MUMBAI], where it was held that Admittedly, the foreign travel expenses were incurred for staff to travel abroad for business purposes. Appellant is a manufacturer and the business of manufacturing does not preclude activities relating to manufacture outside the country. Likewise, the courier was entrusted with dispatch of documents and correspondence from the office of the appellant which can be presumed to have been in connection with its principal activity. Furthermore, it is inconceivable that research & development could have been in connection with anything other than manufacture. Appeal allowed - decided in favor of appellant.
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