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2016 (7) TMI 779 - CESTAT AHMEDABADCenvat Credit - eligible input services - appellant have taken membership of Mumbai Cricket Association for the purpose of availing the facility of the club such as Waiting Rooms, Conference Hall etc., since they did not have an office in Mumbai. - Held that:- Mumbai Cricket Association has charged Lifetime Membership Fees to the appellants and it is this amount which the appellant is claiming as input service credit. We find force in the arguments of the learned Authorised Representative that the same cannot be treated as charges related to business activities for the output service provided by the appellant, namely Chartered Accountant Services. - Credit not allowed - Decided against the assessee.
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