9911796707
TMI Blog2017 (5) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... ter Sub Heading No.3923 1090 & 3921 1090 of the First Schedule to Central Excise Tariff Act, 1985 and are also availing benefit of CENVAT credit in terms of Rule 3 of Cenvat Credit Rules, 2004. Upon audit of records of the appellants by the department, it was noticed that they had availed ineligible cenvat credit of service tax charged on the air ticket amounting to Rs. 87/-. It was also noticed that the appellants had availed cenvat credit based on a statement from their Pune office during April 2006 to the tune of Rs. 2,26,729/- for which the appellants could not produce relevant bills/invoices. Further it also appeared that the appellants had suppressed the said facts from the department as the same came to the notice of the department o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of final product manufactured by the appellant and such expenses are borne by the company and it has a nexus with the activities related to business. In support of his submission, he relied upon the decision in the case of CCE vs. DCW Ltd. reported in 2011 (22) STR 214 wherein it has been held that air travel service availed and credit of service tax paid on air fare taken was held to be admissible as an input service. Learned counsel further submitted that as far as credit of Rs. 2,26,729/- availed by the appellant is concerned, this credit relates to service tax paid on various services availed by the unit at Bangalore. In certain cases, the services were availed directly for the Bangalore unit under intimation to the corporate office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both the parties and perusal of the material, I find that the appellant is entitled to the CENVAT credit on Rs. 87/- on air ticket which fall in the definition of input service. As far as Cenvat credit of Rs. 2,26,729/- is concerned, the matter needs to be remanded back to the original authority with a direction to the appellant to produce the original documents before the said authority and the adjudicating authority after considering the documents produced by the appellant will pass a fresh order in accordance with law. With this the present appeal is remanded to the original authority by setting aside the impugned order. The original authority will pass a reasoned order within a period of three months from the date of receipt of certi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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