TMI Blog2018 (2) TMI 1772X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat Credit Rules, 2004 - credit allowed. Air travel agent service - Held that:- The said services has been availed by the officials of the appellant for the purchase sale of their goods with regard to their business. Without these services, the appellant cannot manufacture or sell their goods. In that circumstances, on this service, the appellant is entitled to avail Cenvat Credit - credit allowed. Club membership service - Held that:- The amount is meagre and the appellant is not contesting the same - credit denied. Appeal allowed in part. - Appeal No. E/51820-51821/2017-SM - Final Order No. 50546-50547/2018 - Dated:- 5-2-2018 - Mr. Ashok Jindal, Member (Judicial) For the Appellant : Shri R.K. Ambwani, Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) any service used by a provider of output service for providing an output service; or (iii) any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... personal use or consumption of any employee; Explanation.-For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis. The substitution gives additional definition to input services for the services provided in non taxable territory to a person located in non taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. The said imported goods will be eligible as his inputs or capital goods for taking credit. 5. On going through the said definition, I find that the exclusion clause is for personal use of the employee. But nowhere it is coming out from the facts of the case that these services ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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