2012 (11) TMI 376 - AT - Service Tax

Cenvat credit - input service credit has been denied - services of travel agent which was used by the appellants for the travelling of the technicians and accountants for visiting to their job workers Held that - Any service availed for the business of manufacturing of final product, the assessee is entitled for input service credit - appeal is allowed

Summary

The Appellate Tribunal CESTAT, Mumbai allowed the appeal and disposed of the stay application against the order-in-appeal No. PKS/224/BEL/2010. Input service credit was granted for services of a travel agent used by the appellants for technicians and accountants visiting job workers, citing rule 2(l) of the CENVAT Credit Rules, 2004. The decision was based on a precedent set by the Hon'ble Bombay High Court in the case of CCE v. Ultratech Cement Ltd. [2010] 29 STT 244.