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2015 (12) TMI 602 - CESTAT NEW DELHI

2015 (12) TMI 602 - CESTAT NEW DELHI - TMI - Cenvat Credit - Club service - Held that:- It is a fit case for de novo adjudication as the authority have not considered the issue whether the appellant is entitled to adjustment of credit. Learned Counsel for the appellant submitted that they are ready to produce all necessary documents regarding the credit availed. It is also submitted that the issue of limitation was not considered. In view thereof, the matter is remanded to the primary adjudicati .....

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R ORDER Per Sulekha Beevi CS The brief facts of the case are that, appellants are having a factory at Hisar in the name of Jindal Stainless Limited. The appellants have established a club in the name and style "The Stainless Club" located near the factory. The objective of the said club is to provide facilities/activities for recreation of its employees and family members. The Club rendered its service to its members who are employees of the company. A show cause notice was issued for .....

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purview of taxable services as there has to be two entities for charging tax i.e. service provider and another service recipient. That in the appellants' case the service is provided by club to its own members and associates and there are no two separate entities as service provider and service recipient. He also relied upon the decision rendered in the Ranchi Club Ltd. Vs. CCE,Ranchi Zone -2012 (26) STR 401 (Jhar.) and Hon'ble Gujarat High Court in the case of Sports Club of Gujarat Lt .....

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