TaxTMI 
TaxTMI 
2010 (11) TMI 381
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....able goods falling under chapter 73 & 76 of CETA, 1985 and they are availing Cenvat credit on inputs, capital goods and service tax paid on various input services. They availed Cenvat credit on air travel agent services and tour operator services. The department initiated proceedings against them on the ground that they are not eligible for Cenvat credit on air travel services and tour operator services. The lower adjudicating authority confirmed the demand of Rs.33,895/- imposed equal amount of penalty against the assessee. 4. Aggrieved by this, the assessee filed appeal with the Commissioner(Appeals), who upheld demand in case of air travel agent service and dropped the demand in the case of tour operator service. The assessee filed appe....
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....ed counter styled as cross-objection. The assessee reiterated the findings of the learned Commissioner and the learned Counsel also pointed out that the service tax paid in this regard is used in transporting the employees of the assessee and the learned Commissioner(Appeals) has rightly allowed them the Cenvat credit. In support of their contention they have placed reliance on Satanzen Toyotetsu India Pvt. Ltd. vs. CCE 2009(14)STR 316(Tri-Bang) and CCE Nasik vs. Cable Corporation of India Ltd. - 2008(12)STR 598(T). 6.1 I have carefully considered the submissions and perused the records. In case of Cenvat credit on service tax paid on air travel agent service, the assessee contended that it is required for upgrading of their products and f....
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....or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business. 11. The Ld. Counsel had also submitted that the aircrafts in question were used by the officials of the appellant's company as conveyance between their plants and are essential for the business purposes and these services are related to the business only. 12. I find that it is not denied by the department that these services are not relating to the business activity. 13. I disagree with the contention of the Ld. SDR that the definition of the inputs is to be read as a whole. Further, in the ....