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2012 (12) TMI 267 - AT - Central ExciseAvailment of Cenvat credit - Membership of club tourism service and mandap keeper services - Input service - nexus with Manufacture - held that:- payment for club membership is allowable as business expenditure inasmuch as club membership is used for convening business meetings and to facilitate vital decisions making, exclusively cordial ambience is essential for creating calm, composed, peaceful and tranquil mind set of the clients and the customers - relatable activities of the business. Hence, the same are covered under the definition of input services - Service Tax paid on the same is available as Cenvat Credit to the appellant. Mandap Keeper services - held that:- Employees of appellants company were on strike during the relevant period and mandap keeper services were availed for safeguarding the materials lying in the open yard and to provide accommodation under the tent for the employees during the strike period - mandap keeper services were availed by the appellant in connection with their business activity though it was one time expenditure incurred on housing the striking employees and safeguarding the material lying in the open by the workers during strike - fact that it was one time expenditure will not change the fact that said services were availed in connection with the business activities - same are available as credit to the appellant - impugned order is set aside appeal is allowed.
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