TaxTMI 
TaxTMI 
2024 (4) TMI 670
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.... held as follows:- "7. In view of the above discussion and findings, the appeal No. 158-CE/APPL- MRT/GZB/2018 dated 11.07.2018 filed by the appellant department against the impugned Order-in-Original No.02/JC/2018 dated 20.03.2018 is rejected." 2.1 Aggrieved by the impugned order revenue has filed this appeal on the following grounds:- "3. From the above, it may be seen that there is statutory definition of 'input service' under which only specified services can be treated as 'input service'. All services procured by a manufacturer can not be treated as 'input service' but only those services which are within ambit of definition of input service. Thus, the services which fall either under main de....
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.... issue:- "6. I have carefully gone through the facts and records of the case and submissions made by the appellant department and the respondent vide cross objection dated 12.02.19. I find that the appellant department acknowledges that Air charter service availed by the respondent falls under the category of 'supply of tangible goods for use service' which is a taxable service. It has also been recorded that the said services were availed by the top management of the respondent for travel at short notices. The only issue, as per the department, was that the said service was not used directly or indirectly in or in relation to the manufacture of the final products or clearance of the final products up to the place of remova....
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.... and the aircrafts were not covered by the definition of Motor vehicles as defined Section 2(28) of the Motor Vehicles Act, 1988. I find that the definition of 'input service' is inclusive and services mentioned in section are only illustrative and not exhaustive and the test is whether service utilized is for manufacture and clearance of final product directly or indirectly or used in relation to activities to business. If any of these two tests is satisfied, service falls within the definition of input service and manufacturer is eligible to avail credit as per Rule 2(I) of the Rules. The Air charter services availed by the respondent for travel of top management are not for personal consumption of the top management offi....
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.... in connection with the business of appellant. In terms of provisions of Income Tax law an assessee cannot incur any expenses of any personal nature on any of its employees/Director. Inasmuch as it is the appellant who had paid for said air travel, it has to be held that the air travel was undertaken in connection with the business of the appellant company. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant." 4.4 In case of Carrier Airconditioning & Refrigeration Ltd. [2016 (41) S.T.R. 824 (Tri. - Chan.)] Chandigarh Bench held as follows: "8. In the case of Travel Agent Service, It is pleaded that these were in relation to travel for the purpose of business meetings, sales....