TMI Blog2011 (1) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... avel has been performed for the purpose of company business - servicing charges and insurance charges of the company vehicle are to be held as being in relation to the manufacture of final products - it is not the case of the Revenue that telephone service was used for personal purposes of the officials of the assessee - Cenvat credit allowed - revenue appeal dismissed. - E/501/2010 & E/CO/68/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment that air travel was performed for the personal purposes of the officers of the manufacturing company. Therefore, credit has rightly been extended. As regards extension of credit of service tax paid on servicing charges and insurance charges of the company vehicle, in the light of Tribunal s decision in CCE Guntur Vs CCL Products (India) Ltd. [2009 (16) STR 305], these charges are to be hel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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