2019 (9) TMI 1536 - AT - Service Tax

Export Service Provider Wins Appeal for CENVAT Credit Refund on Travel, Club Membership, and Sponsorship Expenses.

The appellant, involved in the export of services, successfully appealed for a refund of previously denied CENVAT credit related to Travel Agent, ... Refund of CENVAT Credit - input services - Travel Agent Services - Club/Association Membership - Sponsorship Services - denial on the ground that the said services has no nexus with the export of service - HELD THAT:- Tribunal’s decision in same assessee’s case laying down that the said service has nexus with the export of services being undertaken by the appellant reported at KKR India Advisors Pvt Ltd. v. CCGST, Mumbai Central [2018 (6) TMI 797 - CESTAT MUMBAI] where it was held that All the services disputed by the Commissioner (Appeals) are admissible input services, hence the credit is available. Appeal allowed - decided in favor of appellant. The appellant, engaged in export of service, is entitled to refund of denied CENVAT credit for Travel Agent, Club/Association Membership, and Sponsorship Services. Tribunal's past decisions support nexus with export of services. Revenue cannot object at credit availing stage. Impugned order set aside, appeal allowed.