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M/s. Pradeep Singh Associates Versus Commissioner of Central Excise & S.T., Surat

2016 (7) TMI 779 - CESTAT AHMEDABAD

Cenvat Credit - eligible input services - appellant have taken membership of Mumbai Cricket Association for the purpose of availing the facility of the club such as Waiting Rooms, Conference Hall etc., since they did not have an office in Mumbai. - H .....

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he same cannot be treated as charges related to business activities for the output service provided by the appellant, namely Chartered Accountant Services. - Credit not allowed - Decided against the assessee. - Appeal No. : ST/10308/2014 - ORDER No. .....

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ding services under the category of Chartered Accountant Services. Appellants claimed membership fees of the membership in Mumbai Cricket Association, as input service for providing output services, namely Chartered Accountant Services. The lower aut .....

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the club such as Waiting Rooms, Conference Hall etc., since they did not have an office in Mumbai. He further contended that the membership fees of the Club are in the nature of input service to them and should be allowed to be taken credit of. 3. O .....

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e amount claimed as input service by the appellant is nothing but membership fees and the appellant have not given any breakup of the charges for Waiting Rooms, Conference Hall etc. There is no nexus between the membership fees and the output service .....

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