2021 (5) TMI 175

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.... Present for the Respondent: Ms. Shivani, AR ORDER PER ASHOK JINDAL: The appellant is in appeal against the impugned order wherein cenvat credit on input services namely 'Air Travel Agent Service /Rail Travel Agent Service' and 'Real Estate Agent Service' has been denied to the appellant on the ground that these services have no direct or indirect relation to the manufacturing activity ....

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....indirect relation to the manufacturing activity of the appellant. Against the said order, the appellant is before me. 3. The authorized representative of the appellant provided the relevant invoices for availment of cenvat credit and made a statement that all travels by the employees on which the cenvat credit has been taken on service tax paid is only for official purposes for procurement of r....