2018 (7) TMI 1838

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....am, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent JUDGEMENT The appellant is registered under the taxable category of Business Support Service (BSS) and under other categories as well as a service recipient. The appellant filed an application for refund of Rs. 32,44,738/- under Rule 5 of the Cenvat Credit Rules (CCR), 2004, mainly on the ground that the outpu....

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....E [2012 (283) E.L.T. 415 (Tri. - Bang.)] (ii). PARASON MACHINERY (I) PVT. LTD. Vs. C.C.E., AURANGABAD [2012 (277) E.L.T. 215 (Tri. - Mumbai)] Against this order, the appellant is before this forum. 2. Shri. Karthik Sundaram, Advocate, appeared on behalf of the appellant and Shri S. Govindarajan, DR, appeared for the Department. I have considered their arguments and I have gone throu....

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.... is that the Air Travel Agents Service was used mainly for the employees of the appellant to travel for the appellant's business purposes, which has a direct nexus between the input services and the services exported by the appellant since such travels were made by the employees on projects, assignments, etc., undertaken by the appellant for its business purposes. My view is supported by the follo....