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TMI Blog2019 (5) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... laim was made against unutilized CENVAT credit accumulated during the period January to March 2015 and objection was raised by the department on five such services namely: a) Air Travel Agent service; b) Real Estate Agent service; c) Membership Fee service; d) General Insurance (Employee Insurance) service and e) Telecommunication services; out of which adjudicating authority disallowed refund on first three services against which CENVAT credit of Rs. 1,94,134/- was claimed for refund. In The appeal before the Commissioner (Appeals), he allowed membership fee service for availement of CENVAT credit and disallowed CENVAT credit on Air Travel Agent and General Insurance service. The appellant challenged the order of Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned by the appellant that it provided export of services to its clients located in UK and for conducting business operations/meetings/business planning/marketing, top executives of company were required to travel within and out of the country and the fee paid to the travel agent on air tickets for such business travels and accommodation had direct linkage to export of services. Learned Councel for the appellant also had placed his reliance in the Case Laws noted below: * Emcon Technologies India Pvt. Ltd. Vs. CCEx., Bangalore * DCW Ltd Vs. CCEx., Tirunelveli * Dr. Reddy's Lab. Ltd. Vs. CCEx., Hyderabad * Fine care Biosystems Vs. CCEx., Ahmedabad * Light Alloy products Vs. CCEx., Chennai * Caliber Point Business Solutions Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. Hence the order. 6. The appeal is allowed and the order to pass by the Commissioner (Appeals) in Appeal No. PK/199/MC/2017 dt. 13-10-2017 hereby set aside. Appellant is eligible for CENVAT credit of Rs. 1,79,800/- availed towards travel agent service and eligible to get such refund. Respondent department is directed t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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