TMI Blog2021 (9) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... tted to all the members of the association - even though the case was filed in the name of Distiller s Association of Maharashtra but since the bill was raised in the name of the appellant, appellant is prima facie entitled for Cenvat Credit but only to the extent of portion of services related to the appellant. In this position, the Cenvat Credit attributed to the appellant needs to be re-worked out. Therefore, entire case needs a reconsideration. Input service or not - legal service - HELD THAT:- The legal service is directly for the case related to manufacture of the final product. Moreover, the legal service is prescribed as input service in the inclusion clause of definition of input service - the legal service is an admissible in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te of Maharashtra in the High Court, Mumbai vide WP no. 557 of 2016 and M/s Sunrise Containers Pvt. Ltd. is one of the members of the said Distiller s Association of Maharashtra. The case of the department is that since the legal case for which the legal services of advocate was provided, it is to Distiller s Association of Maharashtra and not to M/s Sunrise Containers Pvt. Ltd. exclusively because they are only one of the members of the said Distiller s Association of Maharashtra. It was further observed that the service does not fall under input services given under Rule 2(l) of Cenvat Credit Rules, 2004 for the reason that the legal service was not used in or in relation to manufacture of final products of the appellant. The service wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, Pune-III 2009 (8) TMI 50- Bombay High Court (3) Ultratech Cement Limited vs. Commissioner of Central Excise ST, Surat 3. On the other hand, Shri H.K. Jain, learned Assistant Commissioner (Authorised Representative) appearing on behalf of the Revenue reiterated the findings of the impugned order. He submits that since the case was admittedly filed by Distiller s Association of Maharashtra on behalf of the members of the association, the appellant is not the service recipient but it is the association which is the service recipient. Therefore, merely issuance of invoice in the name of appellant has no help to the appellant. 4. I have carefully considered the submission made by both the sides and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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