2015 (12) TMI 1487

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l Wires & Cables falling under chapter 85441990 of the first schedule to the Central Excise Tariff Act, 1985. The appellant is availing Cenvat credit of Central excise duty as well as Service tax as per the Cenvat Credit Rules, 2004. During the scrutiny of the records it was found that the appellant is availing Cenvat Credit of service tax paid on the services of Membership of various business associates such as CII, Young President Pune Chapter, IEEMA, Economic Research India Ltd., MCCIA etc. Show cause notice was issued wherein Cenvat credit on above input services amounting Rs. 1,21,742/- and Rs. 1,89,976/- respectively was proposed to be denied and interest and penalties proposed to be imposed. The show cause notice was adjudicated and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hey have submitted revised quantification sheet according to which the amount of Cenvat credit attributed to the amount of service charges of out door catering service recovered from the employee comes to Rs. 60,871/- instead of Rs. 1,21,742/- as confirmed by lower authority. Therefore I find the amount demanded of Rs. 1,21,742/- does not appear to be correct and only credit of Rs. 60,871/- should be denied. However since lower authority have not looked into this re-quantification, I direct the adjudicating authority to verify this re-quantifications and if it is found correct then demand amount of Rs. 1,21,742/- shall be reduced to Rs. 60,871/-. As regard the issue of Cenvat credit of membership and periodical of various business associati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g regard to the nature of services received, amount involved and the definition of input services, I consider that appellant is eligible for the credit of duty paid by them. Accordingly both the appeals are allowed with consequential relief, if any, to the appellant. BACH ELECTRIC LTD. Versus COMMISSIONER OF CENTRAL EXISE, DELHI-IV - 2013 (31) S.T.R. 68 (Tri. - Del.) 6. So far as the service of club membership is concerned, the appellant were availing this service from India International Centre and IEEMA. In respect of membership of IEEMA, the appellant's plea is that this is an association of engineering products manufacturers and the association provides the market related information, information about new technology, etc., to i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X