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2015 (11) TMI 1510 - AT - Central ExciseCenvat credit on annual club membership fee denied - Held that:- If we see the definition of input service, we will find that the definition of input service is very wide. It covers not only services used directly or indirectly in or in relation to manufacture of finished products but also various services used in relation to business of manufacture whether prior to manufacture or after manufacture. Further, I also find that the club service is utilised to promote sales and purchase activity by attending the clients and holding conferences and such expenses are part and parcel of manufacturing cost of final product as held in the case of Mangalam Cement Ltd. (2015 (9) TMI 942 - CESTAT NEW DELHI ). Adjudicating Authority has categorically held that mandatory penalty is not imposable under Section 11AC due to lack of suppression, fraud, collusion, wilful misstatement with intend to evade payment of duty. the period in dispute is 2005-07 and the show-cause notice was issued on 02.03.2009 which is clearly beyond the period of limitation and consequently when there is no suppression, fraud or wilful misstatement and collusion the extended period cannot be invoked. - Decided in favour of assessee
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