2014 (1) TMI 37

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..... fter hearing both sides, I find that Cenvat credit of Rs. 34,428/- availed by the appellants in respect of air travel agent services, stand denied to them on the ground that the said services cannot be treated as input services. Lower authorities have further observed that the appellants have failed to produce any evidence on record to show that the air travel was undertaken by the employees in co .....

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..... ice indicating that the air travel was undertaken by the employees 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 .....

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