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TMI Blog2020 (10) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. NA/GST/A-III/MUM/169-170/2018- 19. Since a common order has been passed by the authority below therefore I am also disposing of both the appeals by this common order. 2. The Appellant is engaged in the business of Erection, Commissioning and Installation Service and exporting the project to African Countries. They availed Cenvat credit of various input services and had filed two refund claims under Rule 5 of Cenvat Credit Rules, 2004 r/w Notification No. 27/2012-CE(NT) dated 18.06.2012, one for the period January to March 2016 amounting Rs. 1,97,05,122/- and another for the period April to June, 2016 amounting Rs. 46,22,646/- on the ground that they have exported erection, commissioning and installation services to Overseas clients ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant filed Appeal before the 1st Appellate Authority i.e. Commissioner and the learned Commissioner vide impugned order dated 25.7.2018 allowed Cenvat credit on most of the services except Club or Association membership service, Design Service and Sponsorship Service. 3. Learned consultant for the appellant submits that so far as the question about admissibility of Cenvat Credit of Rs. 8,56,800/-[i.e. Rs. 8,21,800 for the period January to March, 2016 + Rs. 35,000/- from April to June, 2016] on Sponsorship Service is concerned, the same was allowed by the Adjudicating Authority in favour of the Appellant and it was not challenged before the learned Commissioner by the Appellant nor any cross-appeal/cross-objection was filed by Revenue be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der beyond the scope and ambit of the appeal before it and by doing so in this case, it has exceeded its jurisdiction and exercised the power which is not vested in it. Now I take up the issue of Club or Association membership service and Design Service. An amount of Rs. 77,875/- is in issue against Club or Association Membership Service for both the periods i.e. January to March, 2016 and April to June, 2016 and an amount of Rs. 58,489/- is in issue qua Design Service for the period January to March, 2016 only. A reading of Rule 2(l) (C) of CCR, 2004 makes it clear that after 01.04.2011 certain services have been specifically excluded from the definition of 'input service' which includes membership of club also but this exclusion is only w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice. So far as membership of Taj Mahal Hotel is concerned since the members gets priority in the respective hotels where they are members therefore membership of hotels also becoming essential day by day as the members can get conference halls, cabins etc. in a short notice for conducting business meetings with foreign delegates etc. and the same is the case of the appellants also. Therefore it has also nexus with the output service. Similarly Diaries/calendars etc. are also essential part of business promotion therefore designing them can very well be said to have nexus with the output service. 5. In view of the discussions as aforesaid, the appeals filed by the appellant deserve to be allowed with consequential relief as per law. (Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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