9911796707
TMI Blog2012 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are engaged in the manufacture of polyester film falling under Chapter 39 of the Central Excise Tariff. They are registered with the Service Tax department for payment of Service Tax on the GTA services so received by them and consultancy services. They are availing the benefit of Cenvat credit of duty paid on inputs / capital goods as also various taxable input services. 2. The disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce or used by the manufacturer in or in relation to the manufacture of final products is covered. Further, the said definition includes various services used in relation to . activities relating to business . As such, the question required to be decided is as to whether club membership services are used in relation to the business or not. 4. Admittedly, the said club membership stand obtained by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Membership expenditure are business expenses and are allowable deductions. Though the above decision is under the Income Tax Act, but the ratio arrived at by the Tribunal laying down that club Membership is business expenditure, relatable to business activities, it has to be held that club membership services obtained by the appellant in the present case are also relatable activities of the busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enditure will not change the fact that said services were availed in connection with the business activities. Accordingly, I hold that the same are available as credit to the appellant. 6. In view of the above, the impugned order is set aside appeal is allowed. Inasmuch as the appeal is allowed on merits, the appellants plea on limitation is not considered. (Pronounced in the open court on 19.11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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