TMI Blog2015 (10) TMI 1233X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. So far as taking of CENVAT credit after registration for the earlier period is concerned, it is relevant to mention that once there is a nexus between the services received and the manufacturing activity undertaken by the appellant minor Procedural Lapses / Irregularities cannot be held to be any adverse effect on taking CENVAT credit. It is observed from the activities of Gujarat State 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench go through the activities of Gujarat State Federation of Co-up. Sugar Factories Ltd., who are providing services to the appellant. That according to the activities provided by 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 issue involved in the present proceeding is whether CENVAT credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. So far as taking of CENVAT credit after registration for the earlier period is concerned, it is relevant to mention that once there is a nexus between the services received and the manufacturing activity undertaken by the appellant minor Procedural Lapses / Irregularities cannot be held to be any adverse effect on taking CENVAT credit. It is observed from the activities of Gujarat State 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. 6. In view of the above observations, appeal filed by the appellant is allowed with conseque ..... X X X X Extracts X X X X X X X X Extracts X X X X
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