2016 (7) TMI 590

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..... es were availed for any personal activity and the appellants had availed the services in the course of their sales promotion which is directly related to the manufacture of the final product. Also guided by the decision of the Hon’ble High Court of Bombay in the case of Coca Cola India Ltd, [2009 (8) TMI 50 - BOMBAY HIGH COURT ] and Good Luck Steel Tubes ltd vs. C C EX, Noida, (2014 (1) TMI 37 - C .....

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..... t on inputs and capital goods. Appellants were issued with three show cause notices dated 03.04.2009, 01.04.2010 and 01.04.2011 for the period involving April 2005 to December 2010 denying Cenvat credit availed on Air travel Agent and Rail Travel Agent services. 2. Based on the replies filed by the appellants, the adjudicating authority vide order in original no 29/2012 dated 30.10.2012 dropped .....

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..... iled by the appellants is in respect of travel by train and air by the designated persons of the company for the sales promotion activities and hence are directly covered by the definition under Rule 2(l) of the CCR 2004. She relied on the decision of the Hon ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd reported in 2009 (242) ELT 168, Good Luck Steel Tubes ltd vs. CCEx, Noida, .....

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..... includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality c .....

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..... d for the purpose of company business the Service Tax paid on the said air travel agent service is admissible as credit, the same principle is applicable for rail travel agents service also. Therefore, the credit availed on the air travel and rail travel agent service is admissible. Accordingly, the appeal is allowed by restoring the Order in Original. ( Order Pronounced in the open court On .....

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