TMI Blog2010 (11) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... ity - To this the learned JR pointed out that the decision has not reached finality, since the department is contesting it - However, he could not produce any order modifying or staying the operation of the said order - The above decision applies to the facts of the case. - Decided in favour of assessee. - E/1124/2009 - A/679 to 681/10/SMB/C-IV - Dated:- 23-11-2010 - S K Gaule, J. Appellant Rep by: Ms P M Patil, Adv. Respondent Rep by: Shri B P Pereira, JDR Per: S K Gaule: Heard both sides. 2. Both the Revenue as well as the assessee are in appeal against the order-in-appeal no. YDB/70/Bel/2009 dated 14.09.2009 whereby the Commissioner(Appeals) has denied the credit of service tax on account of air travel agent service a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of CCE, Ahmedabad vs. Fine Care Biosystems - 2009(16)STR 701(Tri-Ahmd) and Semco Electrical Pvt. Ltd. vs. CCE, Pune. 4.2 The contention of the department is that in case of air travel service the assessee could not prove the nexus of the services in or in relation to the manufacture of the final products and also reiterated of the findings of the learned Commissioner(Appeals). 5.1 In case of Cenvat credit on tour operator service, the contention of the department is that there is no nexus between the tour operator service and in or in relation to the manufacture of goods. The learned JDR also pointed out that the in case of Tribunal's decision in the case of Cable Corporation of India Ltd., the department has not accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notice there was an allegation against the appellant that these services are not directly or indirectly be linked to any manufacturing activity and clearance of final product from their factory and merely on that ground that these services are not directly or indirectly related to any manufacturing activities and the clearances of the final products from the factory. But on the detailed examination of the definition of the input, I find that this definition is in two parts. 9. Part-I is that the services used by the manufacturer whether directly or indirectly in or in relation to the manufacturing of final products and clearance of final products from the place of removal. 10. And Part-II is that includes services used in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stationed at airport is used by the appellant for the business activities and this stand is taken by the appellant before the lower authorities, which was not declined by the lower authorities. Therefore, I hold that the services rendered by the Airport Authority of India and the service tax charged by them would get cover under the definition of input services as per rule 2(l) of the Cenvat Credit Rules, 2004." The above decision applies to the facts of the case. In view of the above, the Commissioner(Appeals)'s decision in the case is not maintainable, hence set aside and the appeal is allowed. 6.2 As regard the Cenvat credit on tour operator service, the learned Counsel for the assessee contended that what is being considered for to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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