TMI Blog2017 (8) TMI 635X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the same fall in the definition of 'input service’ - Held that: - reliance placed in the case of Toyota Kirloskar Motor Pvt Ltd. [2017 (2) TMI 841 - CESTAT BANGALORE], where it was held that Golf Club Membership is not related to the assessee's business and therefore, they are not entitled to the CENVAT credit of service tax paid on club membership of the appellant - appeal dismissed - deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... half of their client M/s. MMTC Ltd. Toranagallu. While scrutinizing their half yearly ST-3 return for the period ending 31.3.2007, department noticed that appellants had availed and utilized CENVAT credit of ₹ 1,83,600/- on the strength of bill dated 1.2.2007 issued by Karnataka Golf Association, Bangalore. The said bill was issued for payment of service tax on enrollment fee for taking asso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in Hospet and therefore, the Commissioner (A) has rejected the appeal of the appellant and hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned CA for the appellant submitted that the Karnataka Golf Club Membership fee is related with the business of the company because the club is being used for promoting the business of the company and therefore, the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... client M/s. MMTC Ltd. Torangallu. The appellant's client is at Hospet. Their place of work is Hospet. Their work is related to production/ processing on behalf of their client. Under this, how a gold club membership at Bangalore will help the appellants business, is not understandable and not convincing one. Screening of iron ore work at Hospet and Gold Club membership at Bangalore is no way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Toyota Kirloskar Motor Pvt Ltd.: 2016 (46) STR 69 (Tri. -Bang.) wherein this Tribunal has already held that Golf Club Membership is not related to the assessee's business and therefore, they are not entitled to the CENVAT credit of service tax paid on club membership of the appellant. 6. After considering the facts, I am of the view that there is no infirmity in the impugned order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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