2018 (3) TMI 1622 - AT - Central Excise

CENVAT Credit - Whether the appellants are entitled to cenvat credit of service tax paid on Membership fees to the Federation of Co-operative Sugar Factory Association? Held that - This issue is covered by the judgment of this Tribunal in their own case M/s Coper Co Operative Sugar Ltd, Shri Kamrej Vibhag Sahakari Khand Udyog Mandli Ltd Versus CCE & ST Surat-I & II 2017 (11) TMI 1680 - CESTAT AHMEDABAD , where it was held that the appellants are entitled to avail cenvat credit on membership fees of service tax paid to the Gujarat State Federation - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal filed against OIA-CCESA-SRT-APPEAL-PS-120-2017-18. The issue was regarding the entitlement of cenvat credit of service tax paid on Membership fees to the Federation of Co-operative Sugar Factory Association. The appeal was allowed based on a previous judgment of the Tribunal.