2016 (11) TMI 1070 - AT - Central Excise

CENVAT credit - Whether the appellant are eligible to CENVAT credit on the service tax paid in relation to Membership fee of Federation of Gujarat Sugar manufacturer Association? - Held that - I find that the issue is covered by the decision of this Tribunal on similar issue in favour of the assesse-appellant, in the case of Shree Kamrej Vibhag Sahakari Khand Udyog Mandali Limited vs. CCE, Surat 2015 (10) TMI 1233 - CESTAT AHMEDABAD where it was held that CENVAT credit has been a rightly claimed by the appellant as the activities provided are in relation to manufacturing the products of the appellant. So far as taking of CENVAT credit after registration for the earlier period is concerned, it is relevant to mention that once there is a nexus between the services received and the manufacturing activity undertaken by the appellant minor Procedural Lapses / Irregularities cannot be held to be any adverse effect on taking CENVAT credit. CENVAT credit allowed - appeal allowed - decided in favor of appellant.

Summary

The appeal was filed against OIA No. CCEA-SRT-II/SSP-90/2013-14/U/S-85A dated 27.06.2013. The issue was regarding the eligibility of the appellant for CENVAT credit on service tax paid for membership fee of Federation of Gujarat Sugar manufacturer Association. The appeal was allowed in favor of the appellant based on a previous Tribunal decision.