2015 (1) TMI 991

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....ct, 1985 was availing the CENVAT Credit of the Service Tax paid on various input services. During the internal audit at its Mumbai factory, the Revenue observed that the appellant is availing CENVAT Credit in respect of Service Tax paid on expenses for various services, which were not considered as input service for the appellant like, insurance for transit (report) service, transport insurance being beyond the place of removal, brokerage charges, subscription fees, Credit card services etc. for the period and amount as follows:- Sr.No. Nature of service Period Credit availed Reliance placed on the ruling 1 Transit Insurance 31.5.2006 1,71,017.45 Raipur Rotocost Ltd. - 2010 (18) STR 466 (Tri-Del) 2 Staff ....

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....e imposed under Rule 15(1) of Cenvat Credit Rules. Vide Order-in-Original, the proposed demand was confirmed along with interest recoverable and also equal amount of penalty was imposed under Rule 15 of the Cenvat Credit Rules, 2004. Being aggrieved the appellant preferred appeal before the Commissioner (Appeals) on the grounds among others, that the appellant is entitled to avail CENVAT Credit on the services in question and also that show-cause notice for the period 31.5.2006 to 31.10.2009 is barred by limitation. Further, reliance was place on various case laws namely, Utopia India Pvt. ltd. - 2011 (23) STR 25 (Tri-Bang), Stanzen Toyotetsu India (P) Ltd - 2011 (23) STR 444 (Kar.), Raipur Rotocost Ltd. - 2010 (18) STR 466 (Tri-Del), Adity....

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....ous ruling as follows (as indicated in table above):-     (i) CCE, Raipur vs. Raipur rotocost Ltd. - 2010 (18) STR 466 (Tri-Del)     (ii) CCE, Bangalore III vs. Stanzen Toyotetsu India (P) Ltd. - 2011 (23) STR 444 (Kar)     (iii) Utopia India Pvt. Ltd. vs. Commissioner of Service Tax, Bangalore - 2011 (23) STR 25 (Tri-Bang)     (iv) Aditya Birla Nuvo Ltd. Vs. CCE, Bhavnagar - 2009 (14) STR 304 (Tri-Ahmd) 3.1 So far expenses on Club Membership of Trade association are concerned, such charges are in relation to annual membership of trade association/organization of plastic processors. The said association provides inputs or assistance to the industry to enhance quality....