2021 (12) TMI 482

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..... e partially allowed to the extent of cenvat credit in respect of Club and Association services.
HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Vijai Kumar Singh, Consultant, for the Appellant Shri Dilip Shinde, Assistant Commissioner, Authorised Representative for the Respondent ORDER These two appeals are filed against Order-in-Appeal No. NA/GST/A-III/MUM/179-181/2018-19 dated 03.08.2018 of the Commissioner of Central Excise & CGST (Appeals-III), Mumbai, by which the Commissioner (Appeals) has held as follows:- "ORDER 12. The impugned order No. 18 to 20/STC-V/ADDLRS/ OIAIL/16-17 dated 15.05.2017 is therefore modified as under: 1. In respect of SCN dated 22.10.2012 (Appeal No. STII/ 311/2017-18) i) The amount of demand .....

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..... dated 11.09.2020 in favour of the appellant. * Appeal to the extent of cenvat credit in respect of Club and Association services should be held admissible. 3.2 Learned Authorised Representative reiterates the findings in the impugned order. 4.1 I have considered the impugned order along with the submissions made in appeal and during the course of argument. 4.2 I find that the issue is squarely covered in respect of Club and Association services in favour of the appellant by the order referred to by the learned consultant. The Tribunal has in para 4 of the order observed as under:- "4. ………. Now I take up the issue of Club or Association membership service and Design Service. An amount of ₹ 77,875/- is in is .....

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..... mbership of such kind of Federation etc. are essential for getting day to day information about the latest trends etc. in the concerned Industry as now a days technologies are changing very fast. It is not the case of Revenue that the membership has been taken in the name of any particular employee. In my considered view the absence of these services will have an impact on the quality and efficiency of output service and therefore will be eligible as input service. 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 conduc .....

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