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2019 (7) TMI 337

not disputed that the membership was not taken for business activities of the Appellant but he accepted the contention of the Appellant in Para 3(ii) of his order that respondent was required to get proper statistical data for proposed investment opportunities and the same can be gathered through participation in associating itself in any organisation/ business forum /trade association. The services in question were directly used by the service provider and credit was, therefore admissible. Refund allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 86404 of 2015 - FINAL ORDER NO. A/86207/2019 - 5-7-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Narendra Dave, Advocate for the Appellant Shri S.B. Mane, A .....

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inar, discussion and meeting on business related matter for which it took Corporate Membership of Gymkhana Club to facilitate holding of such seminar and discussion etc. and the same is integrally connected to investment Advisory Service provided by the appellant. In citing the decisions of the Tribunal, Mumbai in the case of Coca Cola India Pvt. Ltd. Vs CCE 2009 (242) ELT 168 (Bom.) & CCE Vs Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.), learned Counsel further contended that during the relevant period under Rule 2(l) of the Cenvat Credit Rule 2004, activities relating to business was covering the activities connected with the business of the Apellant and the scope of definition was wide enough to cover every services used in the busi .....

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redit on Club & Association Services. 5. In response to such submission, Learned Authorised Representative for the Respondent Department Mr. S.B. Mane, Asst. Commissioner argued in support of the reasoning and rationality of order passed by the Commissioner (Appeals) and in citing Telco Construction Equipment Co. Ltd. judgment, he submitted that the activity related to the business requires establishment of integral connection between service rendered and service taken by the Appellant which was not done in a proper way for which interference in the order passed by the Commissioner (Appeals) is uncalled for. 6. Heard from the both the sides at length and perused the case record, written submission and relied upon judgments. It is observ .....

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