https://www.taxtmi.com/caselaws?id=414230 CESTAT (Hyderabad) allowed the appeal, holding that under amended Rule 2(l) of the Cenvat Credit Rules, 2004 (effective 01.04.2011) input service includes services used in relation to listed activities (e.g., sales promotion, procurement, auditing) even without direct nexus to manufacture. Air travel agency services used by the manufacturer's officials for business travel related to sales promotion, procurement, audits, vendor inspection and review qualify as input services and are eligible for CENVAT credit. The tribunal found the services were for corporate/business purposes, not personal use, and faulted the denial of credit by the department. en-us Thu, 28 Oct 2021 00:00:00 +0530 Mon, 03 Nov 2025 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414230 CESTAT (Hyderabad) allowed the appeal, holding that under amended Rule 2(l) of the Cenvat Credit Rules, 2004 (effective 01.04.2011) input service includes services used in relation to listed activities (e.g., sales promotion, procurement, auditing) even without direct nexus to manufacture. Air travel agency services used by the manufacturer's officials for business travel related to sales promotion, procurement, audits, vendor inspection and review qualify as input services and are eligible for CENVAT credit. The tribunal found the services were for corporate/business purposes, not personal use, and faulted the denial of credit by the department. Case-Laws Central Excise Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414230