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TMI Blog2015 (12) TMI 1487X X X X Extracts X X X X X X X X Extracts X X X X ..... 60,871/- instead of ₹ 1,21,742/- as confirmed by lower authority. Therefore I find the amount demanded of ₹ 1,21,742/- does not appear to be correct and only credit of ₹ 60,871/- should be denied. However since lower authority have not looked into this re-quantification, I direct the adjudicating authority to verify this re-quantifications and if it is found correct then demand amount of ₹ 1,21,742/- shall be reduced to ₹ 60,871/-. As regard the issue of Cenvat credit of membership and periodical of various business associations and law journals such as CII, Young President Pune Chapter, IEEMA, Economic Research India Ltd, MCCIA etc. I am of the view that all these member ship and subscriptions are directly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tc. Show cause notice was issued wherein Cenvat credit on above input services amounting ₹ 1,21,742/- and ₹ 1,89,976/- respectively was proposed to be denied and interest and penalties proposed to be imposed. The show cause notice was adjudicated and the demand as raised in the show cause notice was confirmed for total amount of ₹ 3,11,718/-, demanded interest under Section 11AB and penalties of ₹ 2,000/- was imposed. Aggrieved by the said order in original appellant filed appeal before the Commissioner (Appeals), who upheld the order-in-original. Being aggrieved by the said impugned order appellant is before me. 3. When the matter was called for hearing none appeared on behalf of the appellant, nor any adjournmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed into this re-quantification, I direct the adjudicating authority to verify this re-quantifications and if it is found correct then demand amount of ₹ 1,21,742/- shall be reduced to ₹ 60,871/-. As regard the issue of Cenvat credit of membership and periodical of various business associations and law journals such as CII, Young President Pune Chapter, IEEMA, Economic Research India Ltd, MCCIA etc. I am of the view that all these member ship and subscriptions are directly related to the business activity of the appellant. Therefore I am of the view that Cenvat credit clearly admissible on these membership and subscription particularly when the amount is paid by the appellant, booked into their books of account as expenditure. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant were availing this service from India International Centre and IEEMA. In respect of membership of IEEMA, the appellant's plea is that this is an association of engineering products manufacturers and the association provides the market related information, information about new technology, etc., to its members which is essential to carry out business and such information is the basic need of an industry to stand in competition in the market. I am of the view that there is merit in the appellant's plea. As such membership of this club would be covered by the definition of input services. However, appellant has not shown as to how the membership of India International Centre, New Delhi has the nexus with the manufacturing bus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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