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    <title>2018 (11) TMI 1196 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand alleging contravention of Rule 3(4) of CENVAT Credit Rules, 2004, regarding availing CENVAT credit on input services distributed by Head Office as ISD. The demand on membership fee for Bombay Gymkhana Club Ltd was upheld as not eligible. The appeals were partly allowed, with the disallowance of credit on the membership fee being upheld.</description>
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      <description>The Tribunal set aside the demand alleging contravention of Rule 3(4) of CENVAT Credit Rules, 2004, regarding availing CENVAT credit on input services distributed by Head Office as ISD. The demand on membership fee for Bombay Gymkhana Club Ltd was upheld as not eligible. The appeals were partly allowed, with the disallowance of credit on the membership fee being upheld.</description>
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