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2017 (1) TMI 1176 - AT - Central ExciseCENVAT credit - input services - membership fees paid to Young Entrepreneurs Organization - Convention Services - Risk Advisory Services - C & F services - Held that: - It is indeed definite that seminars, training programmes are essential for improving the competency, skill and calibre of the directors which would improve the business of the appellant company also - service tax paid on membership fees of Young Entrepreneurs Organization is eligible for credit. Convention service - Risk advisory services - Held that: - these services are directly connected with the sales promotion as well as procurement of inputs - credit allowed. C & F agents - Held that: - it is seen in the Order-in-Original that the appellant has not furnished the relevant documents for consideration of this issue before the original authority - matter remanded to to the adjudicating authority to consider whether the appellant is eligible for credit of full amount of service tax or to the reduced portion. Appeal partly allowed - part matter on remand.
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