‘Air travel agents’ services for business purpose are input services

CESTAT, BANGALORE BENCH EMCON Technologies India (P.) Ltd. Versus Commissioner of Central Excise FINAL ORDER NO. 716 of 2012 APPEAL NO. E/1310 of 2010 NOVEMBER  16, 2012 ORDER 1. In this appeal filed by the assessee, the short question arising for consideration is whether, on ‘rent-a-cab service’ and ‘air travel agents service’, the appellants rightly availed CENVAT credit or not. It is the claim of the appellant that they used ‘rent-a-cab service’ for transportation of their employees between the factory and prefixed points away from it. F...