|Custom, Excise & Service Tax Tribunal
CENVAT Credit on Executive Jet Hiring Allowable for Manufacturing Businesses | Direct or Indirect Use in Production Confirmed: CESTAT Bangalore
CESTAT Bangalore has ruled that input service credit for executive jet hiring and aviation services is eligible under CENVAT Rules if used directly or indirectly in manufacturing operations, provided no evidence of misuse exists. This clarifies a critical gray area for manufacturing firms using premium transport for logistics, client visits, or inter-regional coordination, expanding the scope of allowable input services beyond traditional infrastructure.