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2017 (11) TMI 1680 - AT - Central ExciseCENVAT Credit - membership fees paid to the Gujarat State Federation of Co-operative Sugar Factories Ltd. - denial of credit on the premise that the said service do not have any nexus to the manufacturing activities of the appellants in terms of Rule 2 (l) of CCR, 2004 - Held that:- The federation of Co-operative sugar factories is the association, looking after the difficulties faced by their members of the sugar factories. The said membership is having a direct nexus with the manufacturing activities of the appellants as they shall raise the issues with this federation and solutions are made out by meetings with various Government departments and without the membership of the federation of sugar factories cannot be run. The appellants are entitled to avail CENVAT credit on membership fees of service tax paid to the Gujarat State Federation - appeal allowed - decided in favor of appellant.
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