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TMI Blog2016 (7) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... definition that sales promotion is included in the inclusive part of the definition and there is nothing contrary to prove that the services were availed for any personal activity and the appellants had availed the services in the course of their sales promotion which is directly related to the manufacture of the final product. Also guided by the decision of the Hon’ble High Court of Bombay in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical products and are availing Cenvat credit on inputs and capital goods. Appellants were issued with three show cause notices dated 03.04.2009, 01.04.2010 and 01.04.2011 for the period involving April 2005 to December 2010 denying Cenvat credit availed on Air travel Agent and Rail Travel Agent services. 2. Based on the replies filed by the appellants, the adjudicating authority vide order in ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rly pointed out that the services availed by the appellants is in respect of travel by train and air by the designated persons of the company for the sales promotion activities and hence are directly covered by the definition under Rule 2(l) of the CCR 2004. She relied on the decision of the Hon'ble High Court of Bombay in the case of Coca Cola India Pvt. Ltd reported in 2009 (242) ELT 168, Good L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he place of removal; and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... air travel was performed for the purpose of company business the Service Tax paid on the said air travel agent service is admissible as credit, the same principle is applicable for rail travel agents service also. Therefore, the credit availed on the air travel and rail travel agent service is admissible. Accordingly, the appeal is allowed by restoring the Order in Original. ( Order Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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