TMI Blog2019 (11) TMI 1618X X X X Extracts X X X X X X X X Extracts X X X X ..... the same irrespective of the manufacture being done but, business to be carried out, cenvat credit of service tax paid on such count is undeniable. - the Cenvat Credit on legal charges and consultancy charges cannot be denied to the Appellant and thus, the demand on that score is set aside. Club membership subscription - HELD THAT:- It is seen that the said expense is not in direct relation to the business of the Appellant but for personal use of the director of the Appellant and thus the said Credit cannot be allowed under Rule 2(l) of the CCR, 2004. Hence, the amount of ₹ 612/- is liable to be reversed. Reversal of CENVAT Credit - HELD THAT:- The contention of the Appellant that the Appellant followed the procedure laid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tune of ₹ 54,423/-alongwith interest and penalty. The said SCN culminated into Order-in-Original dated 16/02/2018, wherein the Adjudicating Authority confirmed the total demand as proposed alongwith interest and imposed penalty. On Appeal, before the Commissioner (Appeals), the Ld. Commissioner (Appeals), confirmed the total demand as Ex. Appeal No. 75478 of 2019 proposed by the Lower authorities and appropriated an amount of ₹ 2,640/- as paid by the Appellant. Hence, the present appeal before the Tribunal. 4. Shri Ankit Kanodia, CA, appeared on behalf of the appellant and Shri A. Roy, A. R. appeared on behalf of the respondent department. 5. The Ld. CA appearing for the appellant submitted that the dispute relates to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in this regard. 7. The learned Authorized Representative for the Revenue, on the other hand, justified the impugned orders. 8. Heard both sides and perused the appeal records. 9. The short issue that arise for consideration in the instant appeal is whether the Appellant is entitled to Cenvat Credit of Service Tax paid on the Advocate s Fees, consultancy charges and club membership expenses. In this regard the issue is no longer res-integra and is squarely covered by the decision of the Tribunal in SUNDARAM CLAYTON LTD (supra) wherein it was held (e ) Legal services are availed for statutory compliance which is the duty of the assessee to comply and the credit cannot be denied for such services since it has relevancy to the act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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