2017 (6) TMI 157

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....es. 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 B5-New Year Book - 2010, Diary provided to all employees and customer Rs.185/- 10 Charges for ....

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...., 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.-Bang.) In view of the decisions cited supra, I hold that this service fall in the definition of eligible input service and the appellants are entitled to the CENVAT credit of ....