Business Use of Travel Agency and Broadband Services Qualifies for CENVAT

Keihin Fie Private Limited Vs Commissioner of Central Excise (CESTAT Chandigarh) CESTAT Chandigarh held that Travel Agency Service, AMC Photocopy Machines and Broadband services used for the purpose of business and not for any personal use is eligible for CENVAT Credit. Facts- The appellant, an Indo-Japanese venture, is engaged in the business of manufacture and sale of carburetors and other goods, classifiable under Chapters 84 and 87 of the Central Excise Tariff Act, 1986. On the basis of audit, five show-cause notices for the period 2005-06 till April 2012 were issued in relation to the dis...