TMI Blog2020 (10) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of a co-ordinate Bench of the Tribunal in the matter of COMMISSIONER OF C. EX., BANGALORE VERSUS MAVENIR SYSTEMS PVT. LTD. [ 2012 (11) TMI 868 - CESTAT, BANGALORE] , the findings recorded by the learned Commissioner on the said service is beyond his jurisdiction and hence liable to be ignored. Learned Commissioner could not have passed any further order beyond the scope and ambit of the appeal before it and by doing so in this case, it has exceeded its jurisdiction and exercised the power which is not vested in it. Club or Association membership service - periods i.e. January to March, 2016 and April to June, 2016 - HELD THAT:- Documentary evidence has been submitted by the Appellant before the authorities below to establish th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided in favor of appellant. - Service Tax Appeal No. 89640 of 2018 and Service Tax Appeal No. 89642 of 2018 - FINAL ORDER NO. A/85742-85743/2020 - Dated:- 11-9-2020 - HON BLE MR. AJAY SHARMA, MEMBER (JUDICIAL) Ms Vijay K. Singh, Consultant for the Appellant Mr. Onil Shivadikar, Assistant Commissioner Mr. Nitin Ranjan Assistant Commissioner Authorised Representative for the Respondent ORDER These Appeals have been filed impugning order dated 25.07.2018 passed by the Commissioner of CGST CX (Appeals-III), Mumbai IN Order-in-Appeal No. NA/GST/A-III/MUM/169-170/2018- 19. Since a common order has been passed by the authority below therefore I am also disposing of both the appeals by this common order. 2. The App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ees and therefore not eligible for refund. While considering the Sponsorship Service, the Adjudicating Authority agreed with the contention of the Appellant that there is a nexus between the Sponsorship service and therefore the service tax credit for both the periods i.e. ₹ 8,56,800/- is admissible. But since as per the said Authority, sponsorship are used for the whole contract which includes value of sale of goods and service portion, therefore only proportionate credit of the said amount of ₹ 8,56,800/- is admissible and rest is disallowed. Aggrieved, the Appellant filed Appeal before the 1st Appellate Authority i.e. Commissioner and the learned Commissioner vide impugned order dated 25.7.2018 allowed Cenvat credit on most o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was neither challenged by the Appellant nor by the Revenue before the Commissioner, but the learned commissioner still chooses to give findings on the said service also that too in the Appeal filed by the Appellant. Therefore in my view and also in view of the decision of a co-ordinate Bench of the Tribunal in the matter of CCE, Bangalore vs. Mavenir Systems Pvt. Ltd.; 2012(27) STR 510(Tri-Bang.), the findings recorded by the learned Commissioner on the said service is beyond his jurisdiction and hence liable to be ignored. Learned Commissioner could not have passed any further order beyond the scope and ambit of the appeal before it and by doing so in this case, it has exceeded its jurisdiction and exercised the power which is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner service for the aforesaid purpose in today s scenario everybody wants latest, fast and more economical technology and therefore the membership of such kind of Federation etc. are essential for getting day to day information about the latest trends etc. in the concerned Industry as now a days technologies are changing very fast. It is not the case of Revenue that the membership has been taken in the name of any particular employee. In my considered view the absence of these services will have an impact on the quality and efficiency of output service and therefore will be eligible as input service. So far as membership of Taj Mahal Hotel is concerned since the members gets priority in the respective hotels where they are members ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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