https://www.taxtmi.com/caselaws?id=218518 The appeal was allowed, emphasizing the adequacy of the Chartered Accountant's certificate in establishing the link between air travel expenses and business operations. The Tribunal considered the complexities in proving the business purpose of each travel and referenced legal precedents supporting the eligibility of Cenvat credit for service tax paid on air travel services. The decision underscores the importance of proper documentation and professional certification in substantiating Cenvat credit claims for expenses like air travel, providing clarity on the matter. en-us Thu, 01 Dec 2011 00:00:00 +0530 Fri, 12 Oct 2012 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218518 The appeal was allowed, emphasizing the adequacy of the Chartered Accountant's certificate in establishing the link between air travel expenses and business operations. The Tribunal considered the complexities in proving the business purpose of each travel and referenced legal precedents supporting the eligibility of Cenvat credit for service tax paid on air travel services. The decision underscores the importance of proper documentation and professional certification in substantiating Cenvat credit claims for expenses like air travel, providing clarity on the matter. Case-Laws Central Excise Thu, 01 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218518