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Racold Thermo Ltd. Versus Commissioner of Central Excise, Pune

2015 (11) TMI 1510 - CESTAT MUMBAI

Cenvat credit on annual club membership fee denied - Held that:- 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 .....

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.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 the appellant Shri S. Hasija, Supdt. (AR) for the respondent JUDGEMENT This appeal is directed against Order-in-Appeal No. PI/VSK/59/2010 dated 29.03. .....

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by them in or in relation to manufacture of final products. The appellant on 25.07.2006 availed Cenvat credit of service tax of ₹ 10,173/- towards annual subscription of a club vide Cenvat entry no. 738 & 739 and declared this fact in periodical return. During the CERA audit it was observed that the Cenvat credit on club membership is not allowed as the said service is not used directly or indirectly in or in relation to manufacture of final product and thereby not covered under the d .....

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st. 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 .....

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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 output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal. 7. He further submitted that the club and association service is used in or in relation to business .....

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