2019 (9) TMI 1536 - AT - Service Tax

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.

Summary

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.