TMI Blog2015 (11) TMI 1510X X X X Extracts X X X X X X X X Extracts X X X X ..... final product as held in the case of Mangalam Cement Ltd. (2015 (9) TMI 942 - CESTAT NEW DELHI ). Adjudicating Authority has categorically held that mandatory penalty is not imposable under Section 11AC due to lack of suppression, fraud, collusion, wilful misstatement with intend to evade payment of duty. 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. - Decided in favour of assessee - Appeal No. E/1155/10 - Mum - A/3698/15/SMB - Dated:- 13-11-2015 - Mr. S.S. Garg, Member (Judicial) Shri D.H. Nadkarni, Advocate for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. 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 appeal was filed before the Commissioner (Appeals) who vide order dated 29.03.2010 confirmed the Order-in-Original and the appellant is before me by way of this appeal. 3. Ld. counsel for the appellant submitted that the services of club are used indirectly in relation to manufacture and are input services. He also submitted that club membership was obtained with a view to hold meetings with clients to promote sales. He also submitted that the expenses of the club membership have been duly booked in the books of accounts as expenses and thus form part of the manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 business of manufacture whether prior to manufacture or after manufacture. Further, I also find that the club service is utilised to promote sales and purchase activity by attending the clients and holding conferences and such expenses are part and parcel of manufacturing cost of final product as held in the case of Mangalam Cement Ltd. (supra). Further, I am of the opinion that the judgment cited by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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