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TMI Blog2018 (12) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... e - cleaning service / housekeeping - sponsorship service - finance lease service - Held that:- The credit availed on air travel agent / rail travel agency service, cable operator service, convention service, erection, commission and installation service, designing and printing service, cleaning service / housekeeping, sponsorship service and finance lease service are eligible for credit - These issues were considered by the Tribunal in Xilinx India Tech. Services Pvt. Ltd. Vs CC., CE. & ST., Hyderabad-IV [2017 (1) TMI 658 - CESTAT HYDERABAD] - credit allowed. Membership fees - Held that:- In CCE, Pune III vs Zensar Technologies Ltd [2015 (11) TMI 1561 - CESTAT MUMBAI] the said services were held to be eligible - These services therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils of the services availed and the nexus with the manufacturing activity alongwith the decisions which related to the said services are given in the table below :- S.NO. Services Involved Purpose Covered decisions 1 Air Travel Agent / Rail travel Agent Services Booking tickets for their employees who undergo visit to meeting / trainings / factory visits etc., Arm Embedded Technologies 2016 (45) STR 133 (Tri Bang); Xlinx India Tech 2016 (44) STR 635 (Tri Hyd); Mandarika (P) Ltd., - 2015 (39) STR 309 (Tri Del) 2 Cable operator services Cable c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 Cleaning services/Housekeeping For maintaining the office Xlinx India Tech 2016 (44) STR 635 (Tri Hyd); CCE., vs Maruthi Suzuki 2015 (38) STR 503 (Tri Del) 9 Sponsorship services Publication of booklet, banner and conductive events in relation to business development etc., Xlinx India Tech 2016 (44) STR 635 (Tri Hyd.) 10 Finance Lease services / Purchase of computers/printers etc., on finance lease for execution of day to day routines. It relates to banking and financial services. Xlinx India Tech 2016 (44) STR 635 (Tri Hyd.) St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted Chamber of Commerce and Industry of India. This is to enable the company to have connections with similar persons in the very same field of commerce and industry. This helps to develop the business and also to get updated with the trends in the industry and is therefore related to the activity of manufacture. It is not for personal membership in a Club. Similarly the appellant has taken membership in spending on conference of public enterprises. The Invoice is raised in the name of the company (Bharat Heavy Electricals Ltd). In CCE, Pune III vs Zensar Technologies Ltd 2016 (42) STR 570 (Tri. Mum.) the said services were held to be eligible. These services therefore cannot be said to be for personal consumption. I hold that the cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as availed for official purposes only. The Counsel for appellant submitted that the appellant would be able to furnish documents to establish that this was availed for official purposes only. For this reason, I hold that the accommodation service also requires to be remanded to the adjudicating authority. 9. From the discussions made above, the services for civil works / repair and maintenance as well as accommodation services shown in the table above are remanded for fresh adjudication to the adjudicating authority. The credit availed for other services shown in the table are allowed. The appeal is partly allowed and partly remanded with consequential relief if any in above manner. (Operative part of the order pronounced in open cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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