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2016 (11) TMI 109 - CESTAT BANGALORE

2016 (11) TMI 109 - CESTAT BANGALORE - TMI - CENVAT credit - input services - domestic and international travel ticket - reliance placed upon the judgement in the case of M/s Semco Electrical Pvt Ltd Vs CCE Pune [2009 (12) TMI 143 - CESTAT, MUMBAI] - Held 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 s .....

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er (Appeals) vide order dated 29.03.2013 vide which the Commissioner (Appeals) has allowed the CENVAT credit on various input services against which the department has filed the present appeal. 2. Briefly the facts of the case are that the respondent filed refund claim on 02.07.2009 in terms of Notification No 05/2006 dated 14.03.2006 for an amount of ₹ 42,66,023/- being the unutilized CENVAT credit on input services utilized towards taxable services exported during the period 16.05.2008 t .....

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