2022 (11) TMI 94

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..... presentative for the Respondent ORDER This appeal is directed against Order-in-Appeal No. MKK/96/RGD APP/2019-20 dated 31.05.2019 passed by the Commissioner of Central Excise (Appeals), Raigad. By the impugned order, the Commissioner (Appeals) has held as follows:- Name of the input service Amount of input service credit before 01.04.2012 (Rs.) Amount of input service credit after 01.04.201 .....

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..... rther, I find that No evidence has been produced regarding its official use and thus it is not forthcoming whether it is used for the personal purpose or business purpose. Therefore, cenvat credit is not allowed being for personal use or consumption. 2.1 This order has been passed by the Commissioner (Appeals) in pursuance of the remand order of CESTAT (order No. A/91787/2017 dated 01.09.2017). .....

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..... late authority. 6. For the above reason, the impugned order is set aside and the appeal restored for first appellate authority. The appellant shall file an application for condonation of delay within 30 days of receipt of the order and the first appellate authority shall consider the application bearing in mind the observations above and dispose off the appeal on merits." 3.1 I have heard Shri .....

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..... wed. 3.3 Learned AR reiterates the findings recorded in the impugned order. 4.1 I have considered the impugned order along with the submissions made in appeal and during the course of argument. 4.2 I find that the issue involved has been determined by the Tribunal in its order No. A/92367/2017 dated 01.09.2017 stating as follows:- "3. Heard Learned Consultant for appellant and Learned Authori .....

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..... avel Agencies to their employees to travel abroad for business purposes. As air travelling is an activity relating to their business, they are eligible for CENVAT Credit. 4. After hearing both sides, I am of the view that the credit availed for the services, as has been explained above, are in connection with the manufacturing activity. In the result, I hold that the credit in question is rightf .....

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