Cenvat credit for aircraft and executive-jet services remains available when documented business use is established without evidence of misuse.

Cenvat credit is admissible on aircraft running expenses and executive-jet hiring charges where the services are used directly or indirectly for manufacture and business activities. Relevant business use included transportation of high-value gold, official executive travel, showroom operations and sales promotion. Credit should not be denied when invoices are in the assessee's name, service tax has been paid, and no admissible evidence establishes non-business misuse. The stated conclusion is that the assessee may claim credit for these aircraft-related input services.

---

---

Issues: Whether Cenvat credit is admissible on aircraft running expenses and charges for hiring an executive jet used in the assessee's business.

Analysis: The services were used directly or indirectly in relation to manufacture and for business-related activities, including transportation of high-value gold, official travel by executives, showroom operations, and sales promotion. The invoices stood in the assessee's name and service tax had been paid. In the absence of admissible evidence establishing that the services were misused for non-business purposes, credit could not be denied.

Conclusion: Cenvat credit on the aircraft running expenses and executive-jet hiring charges is admissible to the assessee.

---