2012 (11) TMI 533

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..... rtificate wherein it has been certified that the expenditure on Air Travel has been booked as Revenue expenditure and related to the final products and the cost of services have been included in the assessable value - In the case of Dr. Reddy’s Lab Limited (2009 (9) TMI 287 - CESTAT, BANGALORE ) it was held that credit of service tax paid on input or Air Travel service is eligible. In view of abov .....

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..... evidence to show that these services were used for the business purpose. I find that appellants have produced a Chartered Accountant s certificate wherein it has been certified that the expenditure on Air Travel has been booked as Revenue expenditure and related to the final products and the cost of services have been included in the assessable value. It is difficult to envisage what kind of the .....

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