2018 (9) TMI 905

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..... esent appeal is against the Order-in-Appeal No. 42-43/2017 dated 05/03/2018. The brief facts of the case are that the appellant is engaged in the manufacture of cement and related products. They availed cenvat credit in respect of certain services which was transferred to the appellant from their head office which has been registered as an Input Service Distributor. The cenvat credit availed for t .....

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..... fees was paid for membership of associations such as Confederation of Indian Industry, Cement Manufacturers Association, Rajasthan Chambers of Commerce and Industry, etc. Since the membership of such associations is required to further the business of the appellant, it cannot be said that such membership fees was paid for the personal benefit of any employee. Consequently, she submitted that the .....

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..... ined. 4. The limited issue in the present dispute is whether the appellant is entitled to the Cenvat Credit to Service Tax paid on the membership fees paid to various associations. The lower Authorities have taken the view that such credits will not be allowable in the light of the exclusion clause specified in the Cenvat Credit Rules. For ready reference the definition of inputs under Rule 2 (l) .....

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..... inputs or capital goods and outward transportation upto the place of removal; But excludes services (A)..... (B)... (BA)... (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such .....

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..... Consequently, there is no infirmity in the availment of the Cenvat Credit on the part of the appellant. Similar views have been expressed in the Order-in-Appeal dated 16/02/2018 as well as the Tribunal's decision in the case of Hinduja Foundries Ltd. (supra). 6. In view of above discussion, the impugned order is set aside and appeal allowed. (Order dictated & pronounced in the open Court)
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