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2014 (11) TMI 671 - AT - Central ExciseCENVAT Credit - Membership Fee of Club or Association Services - Held that:- They have clearly given the details of services where credit availed for which they are eligible. As seen from the appeal memorandum, the amount of credit involved in Club or Membership Fee and Annual fee paid is ₹ 30,190/- and all other amounts relates to programme fees/subscription paid for training and development programs, subscription paid for Recruitment Firm, subscription paid for availing legal services in respect of business requirements. I find from the SCN that appellants have filed regular monthly returns and also submitted details of cenvat availed and utilized along with ARE-1 returns. When the SCN refers the appellant availed credit on various subscription fees paid, Corporate Risk Solutions, FOREX Membership subscription etc. and the appellant contested the same before Lower Authorities, but the demand has been confirmed on irregular availment of credit under Club or Association Service. The appellate authority has not given any finding on the eligibility or otherwise of the input services relating to the above services. - Matter remanded back - Decided in favour of assessee.
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