2019 (5) TMI 917

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... roduce required documents before the adjudicating authority is un-supported by factual reality. Concerning production of certificate, it is found that appellant had produced the required Chartered accountant s certificate in compliance to defect memo. Moreover exclusion clause available in 2(l) of CENVAT Credit Rules clearly mentioned that travel benefits to extend to employees on vacation such as leave or home travel concession are only excluded from the purview of availment of CENVAT credit and services which are used primarily for personal use or consumption of any employee is also excluded. In other words, services which are related to the out put services are not excluded by this definition. Refund allowed - appeal allowed - decided .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner (Appeals) concerning refusal or CENVAT credit against Air Travel Agent services only before this Forum. 3. Upon hearing of the Learned Counsel for the respective parties and on perusal of case record, it is observed that the ground of rejection of availment of such CENVAT credit, as stated by the Commissioner (Appeals) were primarily two. First; Those two services are in the exclusion clause under Rule 2(I) of the CENVAT credit rule vide notification no. 3/2001-SC(LT) dated 1.3.2001. Second; After specific direction of adjudicating authority, appellant had failed to produce any tangible evidence or invoice to prove that the said service had direct nexus with the output service provided by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... edabad Light Alloy products Vs. CCEx., Chennai Caliber Point Business Solutions Ltd. Vs., CC Heartland Bangalore transcription service (P) Ltd. Vs., CST Goodluck steel Tubes Ltd. Vs. CCE and argued that their exist direct nexus between input service and service exported by the appellant. He also submitted documents of 59 pages containing sample invoices, email communications and requirements of travel for purchase of tickets, arrangements of hotel accommodation and passenger details etc. to establish that those travels were related to the business development as well as requirement of appellant company and not to meet any private purpose. Along with such documents, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X