https://www.taxtmi.com/caselaws?id=415716 The Tribunal partially allowed the appeals related to the admissibility of cenvat credit for Club and Association services. It was determined that corporate club memberships without personal use were eligible as input services essential for the business, supported by documentary evidence showing the services were not for personal use. The memberships had a nexus with the output service, making them eligible for cenvat credit. The Tribunal's decision favored the appellant based on a previous order and concluded that the memberships were integral to the business, thus allowing the appeals in part. en-us Thu, 18 Nov 2021 00:00:00 +0530 Mon, 13 Dec 2021 08:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415716 The Tribunal partially allowed the appeals related to the admissibility of cenvat credit for Club and Association services. It was determined that corporate club memberships without personal use were eligible as input services essential for the business, supported by documentary evidence showing the services were not for personal use. The memberships had a nexus with the output service, making them eligible for cenvat credit. The Tribunal's decision favored the appellant based on a previous order and concluded that the memberships were integral to the business, thus allowing the appeals in part. Case-Laws Service Tax Thu, 18 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415716