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Jindal Stainless Ltd. Versus Commissioner of Central Excise, Rohtak

2015 (12) TMI 602 - CESTAT NEW DELHI

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 r .....

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light of the recent judgement regarding the issue whether the services rendered by a Club to its members is liable to levy of service tax and also if taxable whether the appellant is entitled to adjustment of credit; and also consider the issue of li .....

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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 cl .....

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at appellants are providing taxable services as defined under section 65(105) (zzze) of Finance Act, 1994. The notice finalized in the order which confirmed the demand. Being aggrieved appellants filed appeal and the Commissioner (Appeals) vide order .....

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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 se .....

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nd argument advanced is that even if the services are held taxable they are eligible for credit on inputs, input service and capital goods utilized by them. On further adjustment of the said credit the net demand would be ₹ 96,376/- only. They .....

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ub or associates to its members is chargeable to service tax. With regard to the issue whether the appellant is entitled to adjustment of credit he submitted that the issue has be to be examined with regard to documents that have to be produced by th .....

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