TMI Blog2021 (5) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the adjudicating authority and reason for denial of cenvat credit is that the services in question have no direct or indirect relation to the manufacturing activity of the appellant. It is not a case where the appellant has not provided the sample invoices of the services on which they have taken cenvat credit. In these circumstances, the services in question are having direct relation with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a manufacturer of paints and selling thereof on payment of duty. In their course of business, officials of the appellant have to travel various locations for procurement of raw material as well as for selling of the goods. For that, they have availed air travel service to their officials/employees and paid the service tax thereon and availed cenvat credit. Further, the appellant has taken wareh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take cenvat credit. It is further submitted that for Real Estate Agent Service, they have paid service tax on brokerage paid to the broker for making an arrangement to take warehouses on rent for storage of manufactured goods. Therefore, the said activity is also in direct relation to their manufacturing activity. In these circumstances, they are entitled to take cenvat credit. 4. On the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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