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Shree Kamrej Vibhag Sahakari, Khand Udyog Mandali Limited Versus Commissioner of Central Excise-Surat-II

2015 (10) TMI 1233 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Whether CENVAT credit with respect to services of membership of club is admissible under Rule 2(l) of the Central Excise Rules, 2004 or not - Held that:- Appellant has relied upon the case of BCH Electric Ltd. vs Commissioner of Central Excise, Delhi-IV [2013 (9) TMI 551 - CESTAT NEW DELHI], wherein it has been held that services of club membership of India International Centre and IEEMA New Delhi, are admissible as CENVAT credit - CENVAT credit has been a rightly claim .....

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Federation of Co-up. Sugar Factories Ltd., that service provider is providing technical support and guidance to the members for expansion renovation and modernization of the units and also assist to undertaken research work for better quality of Sugar etc. - Decided in favour of assessee. - Appeal No. E/10017/2013 - Order No. A/10914 / 2015 - Dated:- 24-6-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Ms. Shilpa Balani, Advocate For the Respondent : Shri S Shukla, Aut .....

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for availing CENVAT credit. 2. M/s Shilpa Balani (Advocate) appearing on behalf of the appellant argued that the credit amount is ₹ 1,53,171/- and is admissible as per the case law of BCH Electric Ltd. vs Commissioner of Central Excise, Delhi-IV [2013 (31) S.T.R. 68 (Tri. Del.). So far as CENVAT credit for the period 2005-2006, 2006-2007 and 2007-2008 issued under documents after the date of registration is concerned, she argued that such credit is admissible as it has been consistently he .....

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the service provider the same are in relation to their manufacturing activity. 3. Shri S. Shukla, (AR) appearing on behalf of the Revenue argued that membership of club is not a service in relation to the manufacturing activity and no credit is admissible. So far as admissibility of credit of the past period is concerned, it was his case that no service tax paid by the appellant period a date of registration is admissible as CENVAT credit. 4. Heard both sides and perused the case records. The i .....

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