TMI Blog2017 (9) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid on the services viz. Banking & Financial services, Consulting Engineer’s service (Drawing Charges), EXIM/DGFT Consultant’s service, Company Secretary service and Chartered Accountant’s Service, Installation Services, Maintenance Services, which are held to be ‘input services’ as defined under Rule2(l) of Cenvat Credit Rules, 2004, CENVAT credit of the same is admissible. However, the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid on various input service, viz. Banking Financial services, Consulting Engineer s service, professional services i.e. Company Secretary services Chartered Accountant s services, EXIM/DGFT consultant service, Installation services, Maintenance and Repair services and Club Membership services. 2. The ld. Advocate for the appellants submits that the said services namely, (i) Bankin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue reiterated the findings of the ld. Commissioner (Appeals). He has submitted that service tax paid on Club Membership service for the Director cannot be allowed as credit as it has no nexus direct or indirect with the manufacturing activity of the appellant. 4. In his rejoinder, the ld. Advocate for the appellants submits that out of the total credit of ₹ 59,438/- (Appeal No.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. However, the credit availed on Club Membership for the Director is not admissible as it cannot be said to be remotely connected with the activity of manufacture. However, the service tax paid on membership charges to Heat Transfer Researches Inc., is admissible as the said service is being used in or in relation to manufacture of finished goods. Accordingly, the impugned order is modified b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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