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2015 (10) TMI 1233 - CESTAT AHMEDABAD

2015 (10) TMI 1233 - CESTAT AHMEDABAD - TMI - 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 c .....

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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 - Dated:- 24-6-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Ms. Shilpa Balani, Ad .....

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period can be considered as proper documents 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 credi .....

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. 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 .....

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