2018 (3) TMI 333

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..... k Jindal Cenvat credit on various services has been denied viz. air travel, architect, club membership, event management and sponsorship to the appellant on the premise that these services are input services as per Rule 2(l) of the Cenvat credit Rules 2004. 2. Heard the parties. Each service is dealt separately as under : (a) Air Travel Service : - The said service has been used by the Directo .....

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..... ken membership of various trade bodies and without the membership of that trade bodies it is not possible for the appellant to manufacture their goods as they are required to be the member of that trade bodies to remain in the trade. In that circumstances, the said service have direct nexus with the manufacturing activity of the appellant. Accordingly, the appellant is entitled to avail Cenvat cre .....

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..... the above observations, I hold that on the services in question herein above the appellant has correctly availed the Cenvat credit except on sponsorship service. 4. For the remaining services, the appellant is not contesting the issue as the amount is meager. In that circumstances, on the remaining service the credit is denied. 5. In view of the above observations, the appeal is disposed of. ( .....

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