TMI Blog2018 (1) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... C. The appellants have agreed to produce necessary document before the original adjudicating authority to establish the said nexus - matter on remand. CENVAT credit - service in respect of Advertising Standard Council of India - Held that: - advertising is related to business permission and therefore would be included in the inclusive part of the service. The cenvat credit of service availed in respect of membership of “Advertising Standard Council of India” is allowed - credit allowed. CENVAT credit - input services - outdoor catering service availed in respect of canteen facility - Held that: - they have more than 250 employees and maintaining canteen is obligatory as per law - reliance placed in the case of Ultratech Cement Ltd. [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice in respect of Advertising Standard Council of India and some other clubs. He pointed that they are contesting only service availing in respect of the Advertising Standard Council of India , which is purely business related for the sale of the final products. 4. He further argued that they have more than 200 employees in the factory and consequently as per law they are required to maintain canteen. They are availing credit only in respect of such amount which are not recovered from the employees. He relied on the decision of Tribunal in the case of Ultratech Cement Ltd. - 2017 (49) STR 94 and Hindustan Coca Cola Beverages Pvt. Ltd. - 2017 (49) STR 88 in support of his claim. 5. Ld. AR relied on the impugned order. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... next issue relates to service tax credit on club and association service. The appellants have pressed for only one service namely the service in respect of Advertising Standard Council of India . I find that advertising is related to business permission and therefore would be included in the inclusive part of the service. The cenvat credit of service availed in respect of membership of Advertising Standard Council of India is allowed. In respect of other clubs the appellants have not pressed, the demand on that count is upheld. 10. The next issue relates to cenvat credit on input services on outdoor catering service availed in respect of canteen facility. The appellants have pointed out that they have more than 250 employees and main ..... X X X X Extracts X X X X X X X X Extracts X X X X
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