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TMI Blog2015 (11) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... dent JUDGEMENT This appeal is directed against Order-in-Appeal No. PI/VSK/59/2010 dated 29.03.2010 passed by the Commissioner of Central Excise (Appeals), Pune who dismissed the appeal of the appellant by upholding the decision of the Adjudicating Authority who denied the Cenvat credit on annual club membership fee. 2. The facts of the case are that the appellant is engaged in the manufacture a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3/- vide debit entry no. 2400 on 25.03.2008. Thereafter show-cause notice was issued proposing to reverse the credit along with interest and penalty under Rule 15 of CENVAT Credit Rules, 2004 read with Section 11AC of the Act. The ld. AC held that the club service cannot be treated as input service and the Cenvat credit availed on the same is liable to be recovered along with interest. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for both parties and perused the record. 6. Ld. counsel for the appellant submitted that the ld. Commissioner (Appeals) has narrowly interpreted the definition of input services. He takes me through the definition of input service which is reproduced below:- As per Rule 2(1) of the said Rules 'input service' means any services :- (i) used by a provider of taxable service for providing an outp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... embership fee of the club falls within the definition of input service and thereby appellant is eligible for Cenvat credit or not. If we see the definition of input service, we will find that the definition of input service is very wide. It covers not only services used directly or indirectly in or in relation to manufacture of finished products but also various services used in relation to busine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... collusion, wilful misstatement with intend to evade payment of duty. He further submitted that the period in dispute is 2005-07 and the show-cause notice was issued on 02.03.2009 which is clearly beyond the period of limitation and consequently when there is no suppression, fraud or wilful misstatement and collusion the extended period cannot be invoked. The argument of the ld. counsel has force a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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