2012 (12) TMI 267

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....e Respondent Per Archana Wadhwa: The appellants are engaged in the manufacture of polyester film falling under Chapter 39 of the Central Excise Tariff. They are registered with the Service Tax department for payment of Service Tax on the GTA services so received by them and consultancy services. They are availing the benefit of Cenvat credit of duty paid on inputs / capital goods as also var....

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.... services used for providing any output service or used by the manufacturer in or in relation to the manufacture of final products is covered. Further, the said definition includes various services used in relation to . activities relating to business . As such, the question required to be decided is as to whether club membership services are used in relation to the business or not. 4. Admitted....

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....ous other Courts; the Bench observed that club Membership expenditure are business expenses and are allowable deductions. Though the above decision is under the Income Tax Act, but the ratio arrived at by the Tribunal laying down that club Membership is business expenditure, relatable to business activities, it has to be held that club membership services obtained by the appellant in the present c....