https://www.taxtmi.com/caselaws?id=329992 The Tribunal allowed the appeal, confirming the admissibility of Cenvat credit on air travel and rail travel agent services. It was established that services related to sales promotion, including travel for designated company personnel, fell under the definition of input service, directly linked to the manufacture of the final product. Legal precedents supported the eligibility of credit for services used for company business purposes like air and rail travel. The judgment emphasized that Service Tax paid on such services for business purposes was eligible for credit, aligning with established legal principles. en-us Mon, 02 May 2016 00:00:00 +0530 Tue, 22 Nov 2016 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329992 The Tribunal allowed the appeal, confirming the admissibility of Cenvat credit on air travel and rail travel agent services. It was established that services related to sales promotion, including travel for designated company personnel, fell under the definition of input service, directly linked to the manufacture of the final product. Legal precedents supported the eligibility of credit for services used for company business purposes like air and rail travel. The judgment emphasized that Service Tax paid on such services for business purposes was eligible for credit, aligning with established legal principles. Case-Laws Central Excise Mon, 02 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329992