2017 (4) TMI 427

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.... (AR) for the Respondent Order E/41660/2016 Learned consultant submits that when CENVAT credit of service tax paid on following services as tabulated below were claimed, mechanical disallowance thereof was made without considering relevancy thereof in the light of the material facts and evidence on record. S. No. Name of the Service 1. Air Travel Services 2. Survey and M....

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....F Agency Service cannot be ruled out to be used by a cement manufacturing concern which has a mass network of distribution. The subscription services are nothing but subscription to various journals and also subscription to the membership of the cement manufacturing association to protect interest of the appellant. Integral connection of the expenses to the manufacturer appears and there is inextr....

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....nial of CENVAT credit of the service tax paid on such services is ruled out. 6. So far as Air Travel Agency service and tour operator services are concerned, services of such agencies were used to book tickets and carry out the travel by the officers for marketing as well as business promotion. Therefore Cenvat credit of the paid on such services is allowed. 7. So far as works' contract serv....