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TMI Blog2018 (1) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is the subject matter of present dispute. The Adjudicating Authority has denied the Cenvat Credit on the ground that these services are not confirming to the definition of input service contained in Rule 2 (l) of the Cenvat Credit Rules, 2004. 3. The ld.Counsel appearing for the appellant submits that the service tax paid on disputed services, were used/utilized by the appellant for accomplishing its business objectives and since the Phrase activity relating to business is specifically finding place in the definition of input service, the benefit of Cenvat Credit should be available to the appellant. In support of his said stand, the ld.Counsel has relied upon the decision of the Bangalore Bench of this Tribunal in the appellant s own c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this head also pertains to expenses including hall hire charges incurred for various business mettings/training workshops and marketing and promotional activities." Health & Fitness Service : Training is provided to the employees for their overall development which not only includes development of their skill, talent and knowledge but also towards their health and fitness. In a business environment, to keep the business going, functioning and flourishing properly, the employees are regarded as a great asset to the company. Therefore, these services are provided to them with the intention of promoting business and having fresh and healthy employees conducting the company s business. 6. On perusal of the above submissions made by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the facts of the present case inasmuch as payment of insurance premium was in relation to family members of the employees and that membership of the Club was taken for the benefit of the Director. In this case, since the facts are not under dispute that the Club Membership was obtained by the appellant from various Chamber of Commerce/different Industry Bodies for facilitating smooth business of the appellant, the benefit of Cenvat Credit should be available. Further, the facts are not under dispute that health centre and fitness centre, in this case, were exclusively opened by the appellant within its premises for the benefit of its employees, who promotes the business of the appellant. Thus, such payment of health centre should be con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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