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2016 (3) TMI 229 - AT - Central ExciseCenvat Credit denied of service tax paid on club membership of Association - membership of the club does not fall within the definition of input service, and the same is not related to manufacturing activities - Held that:- The membership of the business club like the Entrepreneur organisations is indirectly related to the promotion of the business of the appellant. The expenses incurred on membership of the club are forming part of the assessable value and as per the judgment in the case of Coca Cola P. Ltd. (2009 (8) TMI 50 - BOMBAY HIGH COURT) wherein observed that “Once the cost incurred by the service has to be added to the cost, and is so assessed, it is a recognition by Revenue of the advertisement services having a connection with the manufacture of the final product. This test will also apply in the case of sales promotion.” Therefore keeping in view the judgments cited (supra) the expenses incurred on the membership of the business club is an “input service” and appellant can legally take Cenvat Credit of the expenses incurred on the membership of the club. - Decided in favour of assessee
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