2019 (4) TMI 28

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....l of CENVAT credit on Air Travel Agent Services to the appellant is challenged in this appeal. 2. As reveals from the appeal memo, appellant is a private limited company engaged in business of providing securities broking, investment banking, non-banking investment advisory and other financial services which required frequent travel within and outside India by its employees to meet clients and pr....

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....on or benefit. He also submitted that appellant had complied with the provisions of CENVAT Credit Rules, 2004 in maintaining appropriate record of receipt of input services and availing of such credit and there was no particular mode or method envisaged in the Rule to satisfy the authorities with respect to usage of input services in relation to provision of output service. The Commissioner (Appea....

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....response to such submissions, learned Authorised Representative for the respondent-department supported the reasoning and rationality of the order passed by the Commissioner (Appeals) and argued that w.e.f. 01.04.2011, expenditure on Air Travel has been excluded from the purview of input services in terms of Notification No. 3/2011-CE(NT) dated 01.03.2011 and as appellant failed to establish that ....

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....vailable at page 19, 21, 23, 31, 33 and 38 of the written submission annexed documents, clearly established that such travel to Bangalore and Singapore were conducted to meet client and attend operation analysis training programmes respectively. This being so, I fail to understand why the appellant failed to produce those documents before the adjudicating authority or Commissioner (Appeals) when t....