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2019 (5) TMI 917 - AT - Service TaxRefund of accumulated CENVAT credit - input services - Air Travel Agent services - export of service - period January to March 2015 - HELD THAT:- On perusal of those documents it apparently clear that the travel agent services were availed by appellant for the purpose of providing and exporting services for which it has registered, besides the fact that it had, with its possession all corresponding documents which could have been produced before the adjudicating authority or the Commissioner (Appeals) had the same being called for. The observation of Commissioner (Appeals) that the appellant could not produce required documents before the adjudicating authority is un-supported by factual reality. Concerning production of certificate, it is found that appellant had produced the required Chartered accountant’s certificate in compliance to defect memo. Moreover exclusion clause available in 2(l) of CENVAT Credit Rules clearly mentioned that 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 - appeal allowed - decided in favor of appellant.
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