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<h1>Appellate Tribunal grants input service credit for travel agent services.</h1> <h3>Vidyut Metallics (P.) Ltd. Versus Commissioner of Central Excise, Mumbai-III</h3> Vidyut Metallics (P.) Ltd. Versus Commissioner of Central Excise, Mumbai-III - [2012] 36 STT 457 (MUM - CESTAT), 2012 (27) S.T.R. 305 (Tri. - Mumbai) The Appellate Tribunal CESTAT, Mumbai allowed the appeal and disposed of the stay application against the order-in-appeal No. PKS/224/BEL/2010. Input service credit was granted for services of a travel agent used by the appellants for technicians and accountants visiting job workers, citing rule 2(l) of the CENVAT Credit Rules, 2004. The decision was based on a precedent set by the Hon'ble Bombay High Court in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244.