2018 (5) TMI 105

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..... ne [2017 (10) TMI 122 - CESTAT MUMBAI], where it was held that travelling of the executive and staff is inevitable to run the business therefore service is related to travelling i.e. Air & Rail Travel Booking Services is necessary service for running the business hence in our view credit is admissible - credit allowed - appeal allowed - decided in favor of appellant. - E/10127-10128/2018-SM - A/1 .....

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..... of the appellant company hence, admissible to credit in view of the Division Bench judgment of this Tribunal in case of Keihin Fie Pvt. Ltd. Vs CCE Pune 2017-10-TMI-122-CESTAT-MUM. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. I find that admissibility of cenvat credit of the service tax paid on air travel agent service used by the employees for sale .....

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