2019 (4) TMI 1063

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....ndent: Shri T.K. Sikdar, Asst. Commr. (AR) ORDER Per: Ramesh Nair The dispute involved in the present case is that whether the appellant is entitled for Cenvat credit in respect of input services namely Air Travel Agent services and travelling expenses and in respect of inputs namely M.S. Channels, MS plates, HR plates, pipes, etc falling under chapter 72. 2. Shri Manohar Maheshwari, L....

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....I have carefully considered the submissions made by both the sides. I find that the Cenvat credit as regard the input services namely Air Travel Agent, Travelling Expenses, Forex Broker, Insurance- Gratuity, Repairs & Maintenance Expenses., Insurance Expenses, Vehicle Expenses and Motor car expenses, all these services are used either in or relation to manufacture or overall business activities of....