2017 (6) TMI 157

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....aim with respect to some other input services. Since the issue involved in both the appeals are common, therefore, both the appeals are being disposed of by this common order. The break-up of various input services and the credit disallowed is given below: Sl. No. Nature of Service Credit Disallowed 1 Structural activity for RBAU line media Rs.32,756/- 2 Air Ticket Charges & Visa Expenses Rs.43,781/- 3 Cable Specification Preparation Rs.15,147 4 Event Management Rs.30,793/- 5 Group Mediclaim Insurance Policy Rs.32,445/- 6 MAZE, B V E Racks relocation Rs.3,393/- 7 Pickup and drop of employees Rs.1,455/- 8 Technical Support and BCR Comm error check Rs.206/- 9 ....

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....ervice is not eligible input service and therefore, I disallow the same. 3.2 As far as air ticket charges and visa expenses are concerned, the consultant has submitted that the appellant procures tickets, incur travel expenses for the officials and the employees to attend training, business development meetings and there is a direct nexus of this with the manufacturing and training activity of the employees and in support of this, he relied upon the following decisions: • CCE, Ahmedabad Vs. Fine Care Bio-systems: 2009 (16) STR 701 (Tri.-Ahmd.) • Movik Networks India Pvt. Ltd. Vs. CST, Bangalore: 2016 (43) STR 263 (Tri.-Bang.) • IVY Comptech Pvt. Ltd. Vs. CCE, Hyderabad-II: 2016 (42) STR 66 (Tri.-Ban....