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2018 (9) TMI 905 - AT - Central ExciseCENVAT credit - Input service distributor - Club Membership Fees - exclusion clause in Rule 2 (l) (ii) (C) of the Cenvat Credit Rules - whether the appellant is entitled to the Cenvat Credit to Service Tax paid on the membership fees paid to various association? Held that:- The exclusion clause (C) has excluded certain types of services but these have been qualified with the wordings, “when such services are used primarily for personal use or consumption of any employee” - Keeping in view the fact that the appellant is engaged in the manufacture and sale of cement, it is reasonable to conclude that such services have been used for accomplishing their business activities. It cannot be said that such services are for the personal use of any employee. Credit allowed - appeal allowed - decided in favor of appellant.
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