Cenvat credit on air travel agent service

[yateen vyas]

Sir,

A Manufacturer can avail input service tax credit on Air travel agent service ?

 

Rgds

Yateen vyas

AI Summary

Manufacturers Eligible for Input Tax Credit on Business-Related Air Travel; Excludes Personal Employee Benefits Per Provisions A manufacturer can avail input service tax credit on air travel agent services if these services are related to manufacturing or the provision of taxable goods or services, such as modernization, repairs, quality control, and other business-related activities. However, input service tax credit is not eligible for services used primarily for personal use or consumption by employees, such as travel benefits for vacations or home travel concessions. This clarification aligns with the exclusions outlined in the relevant provisions, as discussed by the forum participants.