2016 (11) TMI 109

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..... eld that: - there is nothing wrong in the impugned order allowing the CENVAT credit on domestic and international travel ticket as the Air travel services have been availed for the purpose of travel of software engineers outside India for on site services rendered at customers's place. This is a valid input service as it relates to business activity and also covered by the ratio of the judgment in .....

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..... s utilized towards taxable services exported during the period 16.05.2008 to 30.09.2008. Vide order-in-original dated 24.05.2010, the Assistant Commissioner sanctioned refund of ₹ 4,91,324/- and rejected the balance of ₹ 37.74,699/- on the ground that the refund claim pertaining to the period prior to registration is ineligible and the claim for the period 16.05.2008 to 02.07.2008 is .....

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..... of the respondent. 2. I have gone through the impugned judgement and I am of the considered opinion that there is nothing wrong in the impugned order allowing the CENVAT credit on domestic and international travel ticket as the Air travel services have been availed for the purpose of travel of software engineers outside India for on site services rendered at customers place. This is a vali .....

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