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TMI Blog2018 (3) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... the said service is directly related to their manufacturing activity - credit allowed. Architect service - Held that: - said services of the architect has been availed by the appellant for modernization and renovation of their plant and machinery and same is covered under the inclusive part of definition in terms of Rule 2(l) of CCR 2004 - credit allowed. Club Membership - Held that: - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han Menon, Advocate - for the appellant Shri U. Sengraj, D.R. - for the respondent ORDER Per Ashok Jindal Cenvat credit on various services has been denied viz. air travel, architect, club membership, event management and sponsorship to the appellant on the premise that these services are input services as per Rule 2(l) of the Cenvat credit Rules 2004. 2. Heard the parties. Eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Club Membership:- In fact the name of the service is mentioned as club membership. Actually the appellant has taken membership of various trade bodies and without the membership of that trade bodies it is not possible for the appellant to manufacture their goods as they are required to be the member of that trade bodies to remain in the trade. In that circumstances, the said service have dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the said service appellant is not entitled to avail in terms Rule 2(l) of Cenvat Credit Rules. 2004. 3. In view of the above observations, I hold that on the services in question herein above the appellant has correctly availed the Cenvat credit except on sponsorship service. 4. For the remaining services, the appellant is not contesting the issue as the amount is meager. In that circums ..... X X X X Extracts X X X X X X X X Extracts X X X X
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