CENVAT Credit Refund Approved for Export Service-Related Expenses; Employee Travel Benefits Excluded from Credit Availment.

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....Refund of accumulated CENVAT credit - export of service - travel benefits to extend to employees on vacation such as leave or home travel concession are only excluded from the purview of availment of CENVAT credit and services which are used primarily for personal use or consumption of any employee is also excluded. - In other words, services which are related to the out put services are not excluded by this definition. - Refund allowed.....