TMI Blog2018 (1) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... component thereon in determination of the cost of production and discharged the Central Excise duty liability on removal of the final product - credit to be allowed. Appeal allowed - decided in favor of appellant. - Ex. Appeal No. 76021/14 - Order No. FO/A/75062/2018 - Dated:- 16-1-2018 - Shri S. K. Mohanty, Hon ble Judicial Member S/Shri K.S.Ravi Shankar N.Anand, both Advs. for the Appellant Shri A. Roy, Supdt. (A.R.) for the Revenue ORDER Per Shri S. K. Mohanty This Appeal is directed against the impugned Order-in-Original No.01/CE/Commr./Ko.VI/2013-2014 dated 31.03.2014 passed by Commr. of Central Excise, Kolkata. 2. Denial of Cenvat Credit of service tax paid on the taxable services, namely, Club or Asso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not be eligible to take Cenvat credit on those services. 5. Heard both sides and examined the case records. On perusal of the case records, I find that the submissions of the appellant before the Adjudicating Authority were recorded in the impugned order regarding the use of the disputed services for the intended purpose. Relevant Paragraphs in the impugned order are extracted herein below : Membership of Clubs or Association : For the purpose of effectively carrying out their manufacturing and selling operations, they take membership of different industry and business associations. Further, they also pay the club membership subscription for their employees as such membership brings them in contact with people of standing and fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered the element of service and service tax component thereon in determination of the cost of production and discharged the Central Excise duty liability on removal of the final product. Therefore, by relying on the decision of this Tribunal in the case of the appellant (Final Order No.20475-20476/2017 dt. 31.03.2017), the Adjudicating Authority has dropped the show-cause proceedings initiated against the appellant. Since the appellant adopts the same practice and procedure for maintaining the books of accounts in respect of its different units, contrary stand in this case cannot be taken for disallowing the Cenvat credit. Therefore, in my considered opinion, the Cenvat benefit should be available to the appellant. The decisions relied ..... X X X X Extracts X X X X X X X X Extracts X X X X
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