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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 ..... above discussion and findings, the appeal No. 158-CE/APPL- MRT/GZB/2018 dated 11.07.2018 filed by the appellant department against the impugned Order-in-Original No.02/JC/2018 dated 20.03.2018 is rejected." 2.1 Aggrieved by the impugned order revenue has filed this appeal on the following grounds:- "3. From the above, it may be seen that there is statutory definition of 'input service' under which only specified services can be treated as 'input service'. All services procured by a manufacturer can not be treated as 'input service' but only those services which are within ambit of definition of input service. Thus, the services which fall either under main definition or under inclusive definition would be treated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case and submissions made by the appellant department and the respondent vide cross objection dated 12.02.19. I find that the appellant department acknowledges that Air charter service availed by the respondent falls under the category of 'supply of tangible goods for use service' which is a taxable service. It has also been recorded that the said services were availed by the top management of the respondent for travel at short notices. The only issue, as per the department, was that the said service was not used directly or indirectly in or in relation to the manufacture of the final products or clearance of the final products up to the place of removal. It has further been contended that as per definition of Rule 2(I)(B) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined Section 2(28) of the Motor Vehicles Act, 1988. I find that the definition of 'input service' is inclusive and services mentioned in section are only illustrative and not exhaustive and the test is whether service utilized is for manufacture and clearance of final product directly or indirectly or used in relation to activities to business. If any of these two tests is satisfied, service falls within the definition of input service and manufacturer is eligible to avail credit as per Rule 2(I) of the Rules. The Air charter services availed by the respondent for travel of top management are not for personal consumption of the top management officials but for attending various business meetings which have direct nexus with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee cannot incur any expenses of any personal nature on any of its employees/Director. Inasmuch as it is the appellant who had paid for said air travel, it has to be held that the air travel was undertaken in connection with the business of the appellant company. Accordingly, I set aside the impugned order and allow the appeal with consequential relief to the appellant." 4.4 In case of Carrier Airconditioning & Refrigeration Ltd. [2016 (41) S.T.R. 824 (Tri. - Chan.)] Chandigarh Bench held as follows: "8. In the case of Travel Agent Service, It is pleaded that these were in relation to travel for the purpose of business meetings, sales, advertisement, recruitment, training, etc. It does not come out from the impugned order as to how ..... X X X X Extracts X X X X X X X X Extracts X X X X
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