https://www.taxtmi.com/caselaws?id=192536 Cenvat credit on Air Travel Agents Service, Tour Operator Service, and Membership of Club or Association Service was examined under the Cenvat Credit Rules, 2004 for business nexus in the context of manufacture. Applying existing line of decisions on similar services, the services were treated as input services connected with business operations. The denial of credit was therefore set aside and the credit was held admissible in favour of the assessee. en-us Mon, 06 Mar 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:08:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192536 Cenvat credit on Air Travel Agents Service, Tour Operator Service, and Membership of Club or Association Service was examined under the Cenvat Credit Rules, 2004 for business nexus in the context of manufacture. Applying existing line of decisions on similar services, the services were treated as input services connected with business operations. The denial of credit was therefore set aside and the credit was held admissible in favour of the assessee. Case-Laws Central Excise Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192536