https://www.taxtmi.com/caselaws?id=179919 The Tribunal allowed the appellant's appeal, ruling in favor of granting Cenvat credit on the annual club membership fee. It emphasized the broad interpretation of input services, absence of penalty grounds under Section 11AC, and the expiration of the limitation period for the show-cause notice. The decision clarified the eligibility of club membership fees for Cenvat credit and underscored compliance with statutory limitations in tax matters. en-us Fri, 13 Nov 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179919 The Tribunal allowed the appellant's appeal, ruling in favor of granting Cenvat credit on the annual club membership fee. It emphasized the broad interpretation of input services, absence of penalty grounds under Section 11AC, and the expiration of the limitation period for the show-cause notice. The decision clarified the eligibility of club membership fees for Cenvat credit and underscored compliance with statutory limitations in tax matters. Case-Laws Central Excise Fri, 13 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179919