2014 (3) TMI 36

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....r (AR) For the Respondent : Shri Vinay Oswal, CA PER : Anil Choudhary Revenue filed these appeals against the orders passed by the Commissioner of Central Excise (Appeals), Nagpur allowing the Cenvat Credit of service tax paid on brokerage, air travel booking, transportation for employees etc. 2. The respondent assessee is the manufacturer of synthetic yarn. They have availed certain i....

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....nse". The words "relating to" further widen the scope of the expression "activities relating to business". On the aforesaid ruling, the Commissioner (Appeals) found a prima facie strong case in favour of the assessee and accordingly allowed the credit of service tax paid on the input services. The assessee further relied on the decision in their own case passed by the Tribunal reported in 2010 (20....