Appellate Tribunal Upholds Decision on Cenvat Credit for Air Ticket Booking Service

The Revenue's appeal against the Commissioner's decision to extend cenvat credit on "Air Ticket Booking Service" was rejected by the appellate tribunal. The tribunal affirmed that the credit is permissible only for air journeys undertaken for business purposes.

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The Revenue appealed against Commissioner's decision to extend cenvat credit on "Air Ticket Booking Service". The appellate tribunal upheld the decision, stating that credit is allowed only if air journeys are for business purposes. The appeal was rejected.

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