TMI Blog2020 (4) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... ermissible - HELD THAT:- Appellant submits that they were admittedly entitled to the credit of service tax paid on insurance cover of their own factories and they are in a position to segregate such amounts. In view of the statement made by the Advocate, it is deemed fit to remand the said issue to the Original Adjudicating Authority - matter on remand. Air travels Services - denial on the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trip and Forex charges, etc. Further, the appellant has not explained as to how these services can be allowed as input services and has failed to substantiate before the lower authorities for the credits, so availed by them - this issue is required to be remanded for verification of the documents, etc. - Matter on remand. Appeal allowed by way of remand. - Excise Appeal No.53225 of 2018 - FI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also for the appellant s Head Office and for various factories located at different places but as the assessee has not given any segregation of the amount of service tax attributable to their units, the lower authorities have denied the entire credit. Ld. Counsel submits that they were admittedly entitled to the credit of service tax paid on insurance cover of their own factories and they a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city but were in connection with the business of the assessee. For verification of the said fact, the appellant s case needs to be remanded. 3. Further, as regards the professional fee/consultancy, there is an observation by the Appellate Authority that such travels were undertaken by the person on a recreational trip and Forex charges, etc. Further, the appellant has not explained as to how ..... X X X X Extracts X X X X X X X X Extracts X X X X
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