TMI Blog2019 (7) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 - Dated:- 5-7-2019 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Narendra Dave, Advocate for the Appellant Shri S.B. Mane, Asst. Commissioner, Authorised Representative for the Respondent ORDER The narrow compass in which the issue has raised in the Tribunal states its inadmissibility of Cenvat Credit to the Appellant on Tax paid on Club and Association Services for which refund of ₹ 12,00,090/- was refused to the Appellant in the Order-In-Original that attained f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se 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 business of the Appellant which was well placed before the Commissioner (Appeals) who also recorded the same in his findings contained in para 3 of the OIO that the Appellant was required to gather proper statistical data with respect to proposed investment opportunities and its association in Business Forum organistion was to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 observed that in the Appellant s own case reported in2018-TIOL-1229-CESTAT Zonal Bench of Mumbai on 20-02-2018 had made an observation that the services in question were directly used by the service provider and credit was, therefore admissible. A thorough reading of judgment of Telco Construct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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