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<h1>Appellate Tribunal grants input service credit for travel agent services.</h1> The Appellate Tribunal CESTAT, Mumbai allowed the appeal and granted input service credit for services of a travel agent used by the appellants. The ... Cenvat credit - input service credit has been denied - services of travel agent which was used by the appellants for the travelling of the technicians and accountants for visiting to their job workers – Held that:- Any service availed for the business of manufacturing of final product, the assessee is entitled for input service credit - appeal is allowed 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.
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