2012 (11) TMI 786

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....ng services has been denied to the applicant on the ground that the services are not used in or in relation to their manufacturing activity, therefore the applicant is not covered under Rule 3(1) of the CENVAT Credit Rules, 2004:- SL. No. Name of the input services 1. Real Estate Agency Service 2. Authorised Agency Service 3. Event Management Service 4. Outdoor Catere....

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....berships of Clubs & Association Services, Health Club & Fitness Centre Services and House Keeping services are not entitled for input service credit. Except the above four services, others are not entitled to take input service credit as has been availed in the course of their business of manufacturing as held by the Hon'ble High Court of Bombay in the case of CCE v. Ultratech Cement Ltd. [2010] 2....