https://www.taxtmi.com/caselaws?id=30665 The Member (Judicial) allowed the appeal, setting aside the denial of Cenvat Credit on service tax paid by the Airport Authority of India for services provided to the appellant's aircraft used for business purposes. The decision emphasized the practical necessity of such services in modern business operations, supporting the eligibility for Cenvat Credit under Rule 2(1) of the Cenvat Credit Rules. The judgment highlighted the importance of considering the actual use of services in business activities when determining eligibility for tax credit. en-us Fri, 11 Jul 2008 00:00:00 +0530 Fri, 20 Mar 2009 08:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30665 The Member (Judicial) allowed the appeal, setting aside the denial of Cenvat Credit on service tax paid by the Airport Authority of India for services provided to the appellant's aircraft used for business purposes. The decision emphasized the practical necessity of such services in modern business operations, supporting the eligibility for Cenvat Credit under Rule 2(1) of the Cenvat Credit Rules. The judgment highlighted the importance of considering the actual use of services in business activities when determining eligibility for tax credit. Case-Laws Service Tax Fri, 11 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30665