CENVAT Credit Denied for Travel Costs of Executives Attending Seminars; Not Input Services u/r 2(l.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - input services - Travel charges incurred towards the transportation of their senior executives/ employees for attending seminars/ conference for conduct of their business - Aviation Services - For qualifying as input service, the use of the service was to be in manufacture of the finished products. - Aviation Services, do not qualify the test laid down as per the Rule 2 (l), hence CENVAT Credit in respect of these services shall not be admissible. - AT....