https://www.taxtmi.com/caselaws?id=380189 CENVAT credit on air travel agent services used for business travel connected with the provision and export of output services was treated as admissible, and the related refund was allowed. The record showed that the services were availed for business necessity rather than personal use, and the supporting documents, including the Chartered Accountant's certificate, were produced in compliance with the defect memo. Under Rule 2(l) of the CENVAT Credit Rules, 2004, the exclusion for travel benefits to employees on vacation or for personal use does not apply where the service has a direct link with output services. en-us Wed, 01 May 2019 00:00:00 +0530 Thu, 16 May 2019 07:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380189 CENVAT credit on air travel agent services used for business travel connected with the provision and export of output services was treated as admissible, and the related refund was allowed. The record showed that the services were availed for business necessity rather than personal use, and the supporting documents, including the Chartered Accountant's certificate, were produced in compliance with the defect memo. Under Rule 2(l) of the CENVAT Credit Rules, 2004, the exclusion for travel benefits to employees on vacation or for personal use does not apply where the service has a direct link with output services. Case-Laws Service Tax Wed, 01 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380189