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, Club/Association Membership, and Sponsorship Services. CESTAT, referencing its past rulings, recognized the connection between these services and the export activities. The Revenue's objection at the credit availing stage was dismissed, resulting in the impugned order being set aside and the appeal being allowed.

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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.

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