2020 (4) TMI 340

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.... appellant. Shri P. Juneja, Authorised Representative for the respondent   ARCHANA WADHWA: After hearing both the sides, I find that the appellants, who are engaged in the manufacture of ball bearings, were availing the benefit of cenvat credit of service tax paid on various services. The dispute in the present appeal relates to three of such services. 2. Credit of Rs. 98,772/- stands rej....

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....y.   2. Further, credits stand denied in respect of the air travels undertaken by the appellant's employees on the ground that the appellant has not established any nexus between the travels undertaken by the said individuals with the business of the appellant. I find that legal position in respect of the above issue stands settled. It was held in the case of M/s. The Ramco Cements Ltd. -201....