Cenvat credit service tax paid on membership subscription, Service Tax

[NARENDRANADH K]

Pl clarify whether the comapny can take cenvat credit on service tax paid on member ship subscription paid on Cement Manufactures assocication?

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[ALOK GUPTA]

It appears that you are a manufacturer. In case of a manufacturer, you have to establish the CENVATable amount used in or in relation to manufactring activity as defined input service in Cenvat Credit Rule, 2004. The member ship subscription paid on Cement Manufactures assocication does not appear to be related to manufacturing activity. Hence, the CENVAT Credit in this head does not appear to be admissible.