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2018 (3) TMI 1622 - AT - Central ExciseCENVAT Credit - Whether the appellants are entitled to cenvat credit of service tax paid on Membership fees to the Federation of Co-operative Sugar Factory Association? Held that:- This issue is covered by the judgment of this Tribunal in their own case M/s Coper Co Operative Sugar Ltd, Shri Kamrej Vibhag Sahakari Khand Udyog Mandli Ltd Versus CCE & ST Surat-I & II [2017 (11) TMI 1680 - CESTAT AHMEDABAD], where it was held that 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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