2014 (11) TMI 671

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....ice demanding reversal of cenvat credit of Rs. 2,32,712/- as ineligible cenvat credit availed on service tax paid on Membership Fee of Club or Association Services based on the invoices issued by their Head office as Input Service Distributor. The adjudicating authority has confirmed the demand along with interest for the period from 1.11.2008 to 31.3.2011 by invoking extended period and also imposed equivalent penalty. 3. On appeal filed by the appellant, Commissioner (Appeals) vide impugned order rejected the appeal and upheld the OIO. Hence this appeal before Tribunal. 4. The Ld. Advocate for the appellant submits that both show cause notice and Order-in-Original demands reversal of input credit of service tax paid on the Membership fe....

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....s Ultratech Cement Ltd. 2010 (20) STR 577 (Bom.)          (iii) BCH Electric Ltd. Vs CCE Delhi - 2013 (31) STR 68 (Tri.-Del.)           (iv) CCE Hyderabad Vs Deloitte Tax Service India P. Ltd. 2014 (33) STR 129 (AP) 5. On the other hand, Ld. AR reiterates the impugned order. He further submits that para-6 of the SCN clearly lists out the details of input services availed by the appellants. He submits that the appellants are not eligible for input service credit on the Membership Fee or Club or Association Fee. He also submits that it is only upon scrutiny of documents by the audit, the department came to know the irregular availment of the cenvat credit.....

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....IMA India's business information service & etc. and paid service tax on the taxable amount. The Head Office of M/s.FIL have registered themselves with the department under the category of Input Service Distributor (under rule 4A of Service Tax Rules, 1944) and issued invoices to M/s.FIL to avail CENVAT credit facilities. It appears that the taxable value and service tax was paid by M/s.FIL for the Membership and club activities for their top level management at their Head office at Chennai. M/s.FIL have furnished the details of CENVAT credit of service tax paid on above said service and it appears that FIL have taken Rs. 2,32,712/- during the period from 11/2008 to 3/2011 as per the details furnished vide their letters dated 27.8.2010 a....