2011 (8) TMI 372

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....y:   In both appeals, the issues involved are same and hence both are taken up together and a common order is passed.   2. Since the matter was heard in detail on two occasions and the issue is short one, with the consent of both sides, pre-deposit is waived and appeal taken up for decision.   3. In appeal No.E/628/2011, the issue is as to whether the Service Tax paid for b....

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....has been taken as part of the cost of their final products.   4. However, the Service Tax credit in respect of air ticket booking services has been disallowed on the ground that the appellant was not able to establish that such services were utilized prior to removal of the goods and there was no nexus to manufacture. It was submitted that the orders passed by the lower authorities beyond ....

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....ms, the issue was regarding admissibility of Service Tax paid on air ticket booking services. In this case, it is also noticed that admittedly, air ticket booking service has been utilized for travel by employees of the company for the purpose of sales and marketing, design & development, audit & quality control, interview, servicing & repairs, legal work, factory visit, for meeting collaborators ....