Dear Student
Conveyance expenses are the expenses incurred on travelling. Suppose you are a manager in a business organistaion. You are to attend a meeting and represent your organisation in that meeting, in such a case, the expenses paid on your travelling will be conveyance expense and that expense is in no way benefitting you. Right? Rather the expense is made for the organisation's good. Thus, conveyance expense is not a part of employee benefit expenses.
Regards