https://www.taxtmi.com/caselaws?id=327908 The Appellate Tribunal CESTAT CHENNAI allowed CENVAT credit on cell phone operator, courier agency, and telephone operator services, as they were deemed to be utilized for manufacturing and commercial activities. However, the Tribunal remitted the issue of CENVAT credit on travel agency service back to the adjudicating authority for further examination, requiring evidence of its use in taxable or manufacturing activities. The appellant was granted a hearing opportunity for clarification. Ultimately, the appeals were disposed of with a decision to allow CENVAT credit on certain services pending clarification on the travel agency service. en-us Fri, 18 Dec 2015 00:00:00 +0530 Sat, 21 May 2016 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327908 The Appellate Tribunal CESTAT CHENNAI allowed CENVAT credit on cell phone operator, courier agency, and telephone operator services, as they were deemed to be utilized for manufacturing and commercial activities. However, the Tribunal remitted the issue of CENVAT credit on travel agency service back to the adjudicating authority for further examination, requiring evidence of its use in taxable or manufacturing activities. The appellant was granted a hearing opportunity for clarification. Ultimately, the appeals were disposed of with a decision to allow CENVAT credit on certain services pending clarification on the travel agency service. Case-Laws Service Tax Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327908