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TMI Blog2018 (9) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... shing their business activities. It cannot be said that such services are for the personal use of any employee. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/51556/2018-SMC - A/52895/2018-SM[BR] - Dated:- 31-8-2018 - Mr. V. Padmanabhan, Member (Technical) Ms. Rinki Arora, Advocate for the appellant Sh. P.R. Gupta, DR for the Respondent ORDER Per: V. Padmanabhan 1. The present appeal is against the Order-in-Appeal No. 42-43/2017 dated 05/03/2018. The brief facts of the case are that the appellant is engaged in the manufacture of cement and related products. They availed cenvat credit in respect of certain services which was transferred to the appellant from their head office wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed the Cenvat Credit for identical service for an earlier period. Finally she submitted that the impugned order may be set aside. She also relied on the case of Hinduja Foundries Ltd. V/s Commissioner Of Central Excise, Chennai-I 2016 (4) TMI 326- CESTAT Chennai. 3. The Revenue was represented by Shri P.R. Gupta, Ld DR. He reiterated the findings of the Commissioner (Appeals) in para 9 of the Order and emphasized the fact that club membership fees is specially mentioned in the exclusion clause of the Cenvat Credit Rules. As such he submitted that the impugned order may be sustained. 4. The limited issue in the present dispute is whether the appellant is entitled to the Cenvat Credit to Service Tax paid on the membership fees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncession, when such services are used primarily for personal use or consumption of any employee. 5. The exclusion clause (C) has excluded certain types of services but these have been qualified with the wordings, when such services are used primarily for personal use or consumption of any employee . The membership fees paid is for the membership of associations such as Confederation of Indian Industry, Cement Manufacturers Associations, Rajasthan Chamber of Commerce and Industry etc. Keeping in view the fact that the appellant is engaged in the manufacture and sale of cement, it is reasonable to conclude that such services have been used for accomplishing their business activities. It cannot be said that such services are for the per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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