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2019 (12) TMI 64 - AT - Service TaxCENVAT Credit - input services - Membership of Club or Association service - Convention services - credit rejected alleging that the services are primarily for personal use or consumption of their employees and are nothing but staff welfare activities - HELD THAT:- The appellant has taken membership in NASSCOM, American Chamber of Commerce and International Market Assessment India (P) Ltd. and paid charges for such membership which is actually expenses incurred by the company for being a member in such associations - as the membership helps the company to be updated with regard to market trends and also help them in augmenting their business, it cannot be said that the membership acquired by the company is for the personal use of the employees - Credit allowed. Convention services - HELD THAT:- The event that was conducted for a training programme for designing and installing automatic sprinkler systems. Thus the event is not for personal consumption of employees or food or beverages consumed by them. It is for conduct of event of training. The said service cannot be said to be an activity involving personal use or consumption of the employees - The event management service cannot fall under Out Door Catering Service and thus will not stand excluded from the definition of ‘input services’ - credit allowed. Appeal allowed - decided in favor of appellant.
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