https://www.taxtmi.com/caselaws?id=354177 The Tribunal allowed the appeal, overturning the denial of Cenvat Credit on Club or Association Service and Health and Fitness Service. It held that these services were used for business purposes, making them eligible for credit under the un-amended definition of input service. The Tribunal emphasized the inclusion of activities relating to business in the definition, citing consistency in bookkeeping across units. It distinguished previous cases cited by the Revenue, ruling that the disputed services directly supported business operations and employee welfare, qualifying as input services. The appellant was granted Cenvat Credit for the disputed services. en-us Tue, 16 Jan 2018 00:00:00 +0530 Thu, 28 Jun 2018 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354177 The Tribunal allowed the appeal, overturning the denial of Cenvat Credit on Club or Association Service and Health and Fitness Service. It held that these services were used for business purposes, making them eligible for credit under the un-amended definition of input service. The Tribunal emphasized the inclusion of activities relating to business in the definition, citing consistency in bookkeeping across units. It distinguished previous cases cited by the Revenue, ruling that the disputed services directly supported business operations and employee welfare, qualifying as input services. The appellant was granted Cenvat Credit for the disputed services. Case-Laws Central Excise Tue, 16 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354177