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Commissioner of Service Tax, Chennai Versus M/s. Ajuba Solutions (India) Pvt Ltd

2015 (6) TMI 19 - CESTAT NEW DELHI

CENVAT Credit - air travel, travel insurance, vehicle insurance, vehicle maintenance, mediclaim for employees and CHA services - Held that:- Record does not reveal connection of air travel to the service provided nor the travel insurance. So also the .....

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ervice. Thus, Cenvat credit in respect of such services availed is permissible. - As regards CHA, computers imported warranted availing of services of that agent. The computer so imported being used for provision of output service, there should not b .....

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mya, Adv ORDER Per: D N Panda: Revenue is in appeal against Cenvat credit of the service tax paid in respect of air travel, travel insurance, vehicle insurance, vehicle maintenance, mediclaim for employees and CHA services allowed by the learned Comm .....

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ted with the provision of service, there cannot be denial of Cenvat credit to it. 3. Record does not reveal connection of air travel to the service provided nor the travel insurance. So also the vehicle insurance does not exhibit whether that is in a .....

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