https://www.taxtmi.com/caselaws?id=795301 Cenvat credit is admissible on aircraft running expenses and executive-jet hiring charges where the services are used directly or indirectly for manufacture and business activities. Relevant business use included transportation of high-value gold, official executive travel, showroom operations and sales promotion. Credit should not be denied when invoices are in the assessee's name, service tax has been paid, and no admissible evidence establishes non-business misuse. The stated conclusion is that the assessee may claim credit for these aircraft-related input services. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795301 Cenvat credit is admissible on aircraft running expenses and executive-jet hiring charges where the services are used directly or indirectly for manufacture and business activities. Relevant business use included transportation of high-value gold, official executive travel, showroom operations and sales promotion. Credit should not be denied when invoices are in the assessee's name, service tax has been paid, and no admissible evidence establishes non-business misuse. The stated conclusion is that the assessee may claim credit for these aircraft-related input services. Case-Laws Central Excise Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795301