https://www.taxtmi.com/caselaws?id=219252 The Tribunal allowed the appellants, engaged in manufacturing polyester film, to avail Cenvat credit on Service Tax paid for club membership and mandap keeper services. It was determined that both services were related to business activities, meeting the criteria under the Cenvat Credit Rules, 2004. The denial of credit was overturned, and the appeal was allowed on the merits, disregarding the plea on limitation. The judgment favored the appellants, enabling them to claim the Service Tax paid as Cenvat Credit for the mentioned services. en-us Mon, 19 Nov 2012 00:00:00 +0530 Fri, 07 Dec 2012 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219252 The Tribunal allowed the appellants, engaged in manufacturing polyester film, to avail Cenvat credit on Service Tax paid for club membership and mandap keeper services. It was determined that both services were related to business activities, meeting the criteria under the Cenvat Credit Rules, 2004. The denial of credit was overturned, and the appeal was allowed on the merits, disregarding the plea on limitation. The judgment favored the appellants, enabling them to claim the Service Tax paid as Cenvat Credit for the mentioned services. Case-Laws Central Excise Mon, 19 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219252