TMI Blog2022 (5) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... ating water supply for the common benefit of all the members. The association engaged Shree Rang Services to handle the said water supply project. Shri Rang Services issued invoices for handling the water supply in favour of M/s. Valia Industries Association. M/s. Valia Industries Association proportionately shared the expenditure among the members of the association as per actual use of services. With these facts, it is clear that the appellant is in fact received the services and the expenditure for the same was borne by the appellant only. Whether invoices issued in favaour of M/s. Valia Industries Association is not valid invoice for taking credit? - HELD THAT:- Since there is no dispute that Shree Rang Services issued valid cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Guardian Limited availed Cenvat credit on such invoices. The case of the department is that the service recipient is M/s. Valia Industries Association therefore credit cannot be allowed to M/s. Gujarat Guardian Limited who is not a service recipient. 2. Shri S.J. Vyas, learned Counsel appearing on behalf of the appellant submits that though the invoices were issued in favour of M/s. Valia Industries Association but the service was received by the appellant and the proportionate cost of service was borne by the appellant only. Therefore, appellant have rightly availed Cenvat credit. He submits that M/s. Valia Industries Association was founded by its members only for availing common services for the benefit of members as per the deed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f services. With these facts, it is clear that the appellant is in fact received the services and the expenditure for the same was borne by the appellant only. 5. As regards the objection raised by the Revenue that invoices issued in favaour of M/s. Valia Industries Association is not valid invoice for taking credit, I find that since there is no dispute that Shree Rang Services issued valid cenvatable invoices in favour of M/s. Valia Industries Association and on the basis of proportionate distribution of expenditure the appellant have availed credit. Since the appellant is member of association, as per the judgment of Hon ble Supreme Court in the case of State of West Bengal Vs. Calcutta Club Limited - 2019 (29) G.S.T.L. 545 (S.C.), th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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