2014 (1) TMI 37

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....v, AR, for the Respondent. ORDER After hearing both sides, I find that Cenvat credit of Rs. 34,428/- availed by the appellants in respect of air travel agent services, stand denied to them on the ground that the said services cannot be treated as input services. Lower authorities have further observed that the appellants have failed to produce any evidence on record to show that the air trav....