Assessee entitled for input service credit on Traveling Service availed for business of manufacturing of final product

CESTAT, MUMBAI BENCH Vidyut Metallics (P.) Ltd. V/s. Commissioner of Central Excise, Mumbai-III Order Nos. S/27/12/SMB/C-IV And A/14/12/SMB/C-IV Application No. E/S/2062 OF 2010 Appeal No.E/1919 OF 2010-Mum February 10, 2012 ORDER 1. The appellants are in appeal along with a stay application directed against order-in-appeal No. PKS/224/BEL/2010 dated 23.07.2010 passed by the Commissioner of Central Excise (Appeals), Mumbai III. The appeal is on the ground that input service credit has been denied to the appellants on the services of travel agent which was used by the appellant...