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2019 (7) TMI 337 - AT - Service TaxRefund of unutilized CENVAT Credit - input services - Club and Association Services - period October 2006 to September 2009 - Rule 5 of the Cenvat Credit Rule 2004 - HELD THAT:- Commissioner had not disputed that the membership was not taken for business activities of the Appellant but he accepted the contention of the Appellant in Para 3(ii) of his order that respondent was required to get proper statistical data for proposed investment opportunities and the same can be gathered through participation in associating itself in any organisation/ business forum /trade association. The services in question were directly used by the service provider and credit was, therefore admissible. Refund allowed - appeal allowed - decided in favor of appellant.
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