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2018 (1) TMI 913 - AT - Central ExciseCENVAT credit - input services - Club or Association Service - Health and Fitness Service - Held that: - the disputed services were used and utilized by the appellant for accomplishing its business purpose. Since the period involved in this case is prior to March, 2011, benefit of Cenvat Credit under the un-amended definition of input service, should be available to the appellant in respect of the disputed services, inasmuch as, the Phrase i.e. activities relating to business was finding place in the inclusive part of such definition. The appellant had considered the element of service and service tax component thereon in determination of the cost of production and discharged the Central Excise duty liability on removal of the final product - credit to be allowed. Appeal allowed - decided in favor of appellant.
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