2015 (6) TMI 377

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..... ice has been used for providing transportation facility to the customers and air travel service has been used for travel of partners and employees of the company for business purposes and rent on office premises has been paid. Each action is directly connected to the business of manufacture. In view of the above, appellant is eligible for the refund claims. - refund allowed - Decided in favour of .....

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..... d on rent-a-cab service, air travel service and rent paid on office premises by the appellant. All these three services, in our opinion have nexus to the appellants' activity. The rent-a-cab service has been used for providing transportation facility to the customers and air travel service has been used for travel of partners and employees of the company for business purposes and rent on offic .....

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