2012 (11) TMI 533

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.... Shri R.S. Srova, AR, for the Respondent. [Order]. -  Cenvat credit of Rs. 27,125/- availed by the appellants in respect of air travels, for the period from January 2006 to March 2009 has been denied. Penalty equal to the cenvat credit has also been imposed. 2. Since the issue involved is covered by the precedent decision of the Tribunal, the requirement of pre-deposit is waive....

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....t is meant for business purposes only. Therefore, I find that the Chartered Accountant's certificate produced by the appellant has to be treated as sufficient taking into account the complications involved in establishing that every travel is for a specific purpose and whether the purpose was before the place of removal or after the place of removal etc. In any case, Hon'ble High Court of Karnatak....