Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable

ETA Travel Agency Pvt. Ltd. Vs Commissioner of Service Tax MHU Complex (CESTAT Chennai) CESTAT Delhi held that denial of Cenvat credit on input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare expenses is not legally maintainable in terms of Rule 2 (1) of CCR, 2004. Facts- M/s. ETA Travel Agency Pvt. Ltd., were engaged in providing Air Travel Agent Service ( ATAS ) and Business Auxiliary Service (BAS). The appellants availed the credit of various input services received. Three Show Cause Notices were issued for recovery of Cenvat Credit wrongly taken and ...