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TMI Blog2024 (4) TMI 670X X X X Extracts X X X X X X X X Extracts X X X X ..... to credit could not have been denied. In the present case, Commissioner (Appeals) have concluded that charter services were raised for transportation of the senior executive officials of the company for attending the business meeting in relation of the manufacture and sale of finished goods. In case of MANGALORE REFINERY AND PETROCHEMICALS LTD VERSUS COMMISSIONER OF CENTRAL EXCISE CENTRAL TAX, MANGALORE COMMISSIONERATE [ 2021 (6) TMI 715 - CESTAT BANGALORE ], the Bangalore bench has held as far as air travel charges are concerned, the same has been used for the purpose of business trips undertaken by the company officials/guests for business related purposes and the same has been held to be input service. There are no reason to differ with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so hired, are used for the purpose of transportation of senior officers. Such activity does not have any relationship either directly or indirectly with manufacturing. Hence, the said service is not covered under the first part of the definition. The said service i.e. hiring of air craft also does not find place in inclusive part of the definition. Hence, the said service cannot be treated as input service. 3.1 We have heard Shri A.K. Choudhary learned Authorised Representative appearing for the appellant-revenue and Ms Ushmeet Kaur Monga learned Counsel appearing for the respondent-assessee. 3.2 Arguing for the revenue learned Authorised Representative reiterates the grounds of appeal. 3.3 Learned Counsel reiterates the finds recorded by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of the final products and clearance of the final products up to the place of removal. I find that the show cause notice acknowledges that the top management of the respondent were required to travel at very short notice to various places within the country for holding meetings with officials working in regional offices, customers, suppliers, government authority etc. Therefore, it is evident the above travels were in connection with the manufacture and sale of the goods manufactured by the respondent and the said travel was, therefore, necessary and integrally connected with manufacturing and sale of the goods manufactured by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices were used by the guests of the respondent. However, the said amount is not part of the demand covered by the show cause notice in question. I, therefore, hold that the adjudicating authority has rightly dropped the demand and has allowed the cenvat credit on the impugned services. The impugned order is, therefore, sustainable. 4.3 The definition of the input service is wide enough to cover all the services received by the appellant as input services without being directly used in the process of manufacture. If it is establish that the services were used by the manufacturer for the production of the finished goods which is one of the criteria to credit could not have been denied. In the present case, Commissioner (Appeals) have concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s India Pvt. Ltd. v. CCE - 2013 (31) S.T.R. 441 (Tri.-Bang.) it has been held that such travel agent service is clearly covered under the scope of input service for the purpose of Cenvat credit. .... 4.5 In case of Godrej and Boyce Mfg Co Ltd. [2017 (48) S.T.R. 88 (Tri. - Chennai)] Chennai Bench held as follows: 7. As regards Air travel services, when it is not in dispute that the said services were employed only for the company s executives to travel to achieve the business objective and the same has not been used for the employee s personal needs, credit of Service Tax paid on such services cannot be denied in view of the decision in the cases of Arkema Paroxides India Pvt. Ltd. v. CCE, Pondicherry - 2016-TIOL-1353-CESTAT-MAD, Goodluck St ..... X X X X Extracts X X X X X X X X Extracts X X X X
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