TMI Blog2018 (8) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... rds of the appellant - matter on remand. Subscription to membership charges - Held that:- The subscription is in respect of associations such as the Chambers of Commerce and Indian Business Council. Subscription of these associations and Chambers are only for the purpose of business of the assessee. This issue of credit in respect of Business subscription has been considered by this Tribunal in many cases and in respect of all the business associations subscription was held as admissible input service, and the credit was allowed - credit allowed. Online information and database access service - training services - advertisement service and publicity services - Held that:- All these three services are specifically in the inclusion clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p of business chambers such as Bombay Chambers of Commerce, Indian Business Council, etc. which is not for personal use of the management or employee of the appellant. As regard the online information database access service, advertisement service and training service, she submits that all the three services are specifically included in the inclusive clause of the definition of input services. Therefore, there is no need for establishing a nexus with manufacturing of the appellant. Accordingly the Cenvat credit is admissible. In support of the submission, she placed reliance on the various judgements: Sno. Category Case Law 1. Aircraft Hiring Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 168 (Bom) WNS Global Services; 2016 (44) S.T.R. 454 (Tri.- Mumbai) Adani Port Special Economic Zone Ltd. 2016(42) S.T.R. 1010 (tri.- Ahmd) 3. On the other hand, Shri S.K. Shukla, Ld Supdt. (A.R.) appearing on behalf of the Revenue reiterated the finding of the impugned order. He submits that the appellant could not establish that the services such as car hiring, aircraft hiring and other membership service was availed by the company and not for the personal use of the employee. No evidence was produced. Therefore, the lower authorities have rightly denied the credit. He submits that as per the exclusion from dated 01.04.2011, the services used for personal use are not admissible for CENVAT credit. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of these associations and Chambers are only for the purpose of business of the assessee. This issue of credit in respect of Business subscription has been considered by this Tribunal in many cases and in respect of all the business associations subscription was held as admissible input service, and the credit was allowed. Therefore, following the judgements of Reliance Industries Ltd. (supra) Shri Kamrej Vibhag Shakari Khand Udyog Mandali Ltd. (supra) I hold that the credit in respect of Subscription is admissible to the appellant and the same is allowed. As regard other services namely online information and database access service, training services and advertisement service and publicity services, I find that all these three services a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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