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TMI Blog2016 (3) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... acture of pharmaceutical machinery and its spares falling under sub-heading 84.22, 84.74, 84.79 of Central Excise Tariff Act, 1985. During the scrutiny of records of the appellant, the department raised objection to the availment of Cenvat Credit of service tax paid on the club membership and issued a show-cause notice dated 12.04.2010 for recovery of service tax so availed by the appellant on two grounds i.e. (i) credit has been availed on the documents which does not disclose the service tax registration number of service provider and type of service as required under Rule 4A of service tax documents; and (ii) the service of the club is not an input service in or in relation to manufacture of final product as per the definition of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnologies, sourcing of inputs, change in needs of the customers, new technical know-how etc. The said club is a facilitator for canvassing the business and therefore the membership of such club is directly connected with the business of appellant. He further submitted that club membership expenses are forming part of the assessable value since they are being debited to profit and loss account i.e. the said activity is construed to be a "input service" in view of the settled law by the decision of the Hon'ble High Court of Bombay in the case of Coca Cola P. Ltd. 2009 (15) STR 657. 4. On the other hand, ld. AR reiterates the findings of the lower authorities. 5. I have heard the ld. Counsel for the parties and perused the records. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ganisation is essential for the purpose of promoting their final product and to get the knowledge with respect to the availability of inputs from right source across the globe and also to facilitate the meetings of entrepreneurs for exchange of their knowledge and information. The present organisation is not an entertainment club and purely a business club. The ld. Counsel for the appellant also cited the following judgments of this Tribunal on the same point wherein this Tribunal has allowed the Cenvat Credit of membership fee of the business club. The following are the judgments: a) Finolex Cables Ltd. vide Order no. A/2056/15/SMB dated 30.06.2015 b) Racold Tharmo Ltd. vide Order no. A/3698/15/SMB dated 30.10.2015 c) Zensar Technolo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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