https://www.taxtmi.com/caselaws?id=751489 Air charter services used by senior management for official business travel were treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2004 because the definition is wide and covers services used directly or indirectly in relation to manufacture and business activities. The travel had a clear nexus with manufacture and sale of goods and was not for personal consumption. The exclusion clause did not apply, as the aircraft services were not covered by that exclusion and were not motor vehicles. Credit was therefore allowed and the departmental challenge failed. en-us Wed, 10 Apr 2024 00:00:00 +0530 Thu, 18 Apr 2024 08:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751489 Air charter services used by senior management for official business travel were treated as input services under Rule 2(l) of the Cenvat Credit Rules, 2004 because the definition is wide and covers services used directly or indirectly in relation to manufacture and business activities. The travel had a clear nexus with manufacture and sale of goods and was not for personal consumption. The exclusion clause did not apply, as the aircraft services were not covered by that exclusion and were not motor vehicles. Credit was therefore allowed and the departmental challenge failed. Case-Laws Central Excise Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751489