https://www.taxtmi.com/caselaws?id=367169 The Tribunal allowed the appeal, ruling in favor of the appellant's entitlement to Cenvat Credit on membership fees paid to associations essential for their cement manufacturing business. The exclusion clause in the Cenvat Credit Rules did not apply as the fees were deemed to be utilized for business activities, not personal use, aligning with previous decisions and the nature of the appellant's business. The impugned order denying the credit was set aside, affirming the appellant's right to claim the Cenvat Credit. en-us Fri, 31 Aug 2018 00:00:00 +0530 Mon, 17 Sep 2018 07:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367169 The Tribunal allowed the appeal, ruling in favor of the appellant's entitlement to Cenvat Credit on membership fees paid to associations essential for their cement manufacturing business. The exclusion clause in the Cenvat Credit Rules did not apply as the fees were deemed to be utilized for business activities, not personal use, aligning with previous decisions and the nature of the appellant's business. The impugned order denying the credit was set aside, affirming the appellant's right to claim the Cenvat Credit. Case-Laws Central Excise Fri, 31 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367169