2021 (3) TMI 410 - AT - Central Excise

Appellate Decision: Service Tax Relief Granted for Tour Operators on Foreign Trips, Prior Order Overturned.

The AT in New Delhi ruled in favor of the appellant, overturning the previous order concerning service tax on tour operator services for organizing ... CENVAT Credit - service tax paid on the tour operator services utilized for arranging the foreign trips of the dealers - HELD THAT:- The issue is covered by the precedent decisions of the Tribunal. Reference can be made to the decision in the case of M/s Savita Oil Technologies Ltd. Vs. Commissioner of Central Excise, Belapur [2018 (4) TMI 1385 - CESTAT MUMBAI] where it was held that all the services are necessary for carrying out overall operation of the manufacturing and sales of the goods therefore all the services are clearly covered under the definition of input service as per rule 2(1), of CCR 2004. Credit allowed - appeal allowed - decided in favor of appellant. The appellate tribunal in New Delhi allowed the appeals of the appellant regarding service tax paid on tour operator services for arranging foreign trips of dealers, following precedent decisions. The impugned order was set aside, and the appeals were allowed with consequential relief to the appellant.