TMI Blog2016 (1) TMI 1154X X X X Extracts X X X X X X X X Extracts X X X X ..... on, the impugned order is liable to be set aside - appeal allowed - credit allowed - decided in favor of appellant. - E/1487/10-Mum - A/85432/2016/SMB - Dated:- 22-1-2016 - Mr. S.S. Garg, Member (Judicial) Ms. Manasi Patil, Advocate for the appellant Shri D.S. Maan, AC(AR) for the respondent ORDER This appeal is directed against Order-in-Appeal No. PKS/04/BEL/2010 dated 19.04.2010 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has denied the credit of service tax on account of air travel agents service and allowed the CENVAT Credit in the case of tour operator service. 2 . Briefly stated the facts of the case are that the appellant are engaged in the manufacture of excisable goods falling u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) who vide the impugned order dated 19.04.2010 dropped the recovery of credit of service tax paid on tour operator services based on the decision of the Tribunal in the case of Cable Corporation 2008 (12) STR 598 (T) and upheld the credit recovered of service tax paid on air travel agent service on the ground that no evidence has been adduced by the appellant showing that the air journey undertaken was performed in relation to the manufacture of the goods. Against the decision, the present appeal has been filed. 3. Ld. Counsel for the appellant has submitted that air travel is performed by the employees of the company in order to participate in various exhibitions, seminars and same is in relation to the business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed 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-Il is that includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output services or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business. 11. The Ld. Counsel had also submitted that the aircrafts in question were used by the officials of the appellant's company as conveyance between their plants and are essential for the business purposes an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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