TMI Blog2018 (1) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant Shri Arul C. Durairaj, Superintendent (AR) For the Respondent ORDER The brief facts of the case are that appellants are engaged in manufacture of Vee Fan Belts, Oil Seals, O-rings etc. and were availing the facility of cenvat credit on input services. During the scrutiny of records, it was also noticed that appellant had wrongly availed credit on services of Club or Association Services for the period from November 2008 to March 2011. A show cause notice dt. 26.08.2011 was issued which after adjudication disallowed the credit confirming the demand, interest and imposed penalty. In appeal, the Commissioner (Appeals) upheld the same and appellant filed appeal before the Tribunal. Vide Final Order No.40761/2014 dt. 5.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in relation to manufacture / business activities. Rs.10712/- Subscription to M/s. Info Edge (India) Recruitment Firm Subscription paid for 'Recruitment Firm'. This is connected for posting vacancies in the website in order for carrying out recruitment. Rs.18744/- Programme Fees paid to Indian Institute of Management (IIM) International Market Assessment India (IIM) Program Fees/ Subscription paid for Training Development Programs These are Developmental and Training Program(s), It covers training, coaching besides data development research for analysis and decision making in respect of business ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order. 4. Heard both sides and I have gone through the facts and the relevant records as well as the final order passed by the Tribunal on 5.11.2014. The Tribunal has directed the adjudicating authority to furnish documents produced by the appellant with regard to said services. It is seen from the records that the appellant has produced the invoices in relation to the said services. In spite of such remand, the authorities below have not gone through the documents. From the submissions made, I am able to infer that services have been availed for the business activities of the appellant and are eligible for credit. The denial of credit on such services prior to the period 2011 is unjustified since there are plethora of decisions which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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