CENVAT Credit Allowed for Business-Related Air Travel Services: Consistent Department Ruling Supports Appellant Company's Claim.

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....CENVAT Credit - input services - air travel agency - There is no denial to the fact that the air-travel agency service, in the present case has been used for business purpose i.e. for the purpose of promotion of sales, auditing, review of various business processes, inspection of vender premises and other business purposes. None of these services were used for personal use or consumption by any employee. Accordingly, they were all for the purpose of the appellant company, its corporate office and all other units - in respect of air-travel services itself in appellant’s own case the Department has allowed the credit. - AT....