2015 (10) TMI 1233

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....lpa Balani, Advocate For the Respondent : Shri S Shukla, Authorised Representative ORDER Per: H.K. Thakur This appeal has been filed by the appellant with respect to O.I.A. CCEA-SRT-II/SSP-94/U/S/ 35A (3) (Final Order) Dated 19.11.2012. The issue involved in the present proceedings is whether CENVAT credit paid on services relating to membership of a club will eligible as input service....

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....d upon the case law of Collector of Central Excise & Customs vs Amal Rasayan Ltd. [1993 (68) E.L.T. 446 (Tribunal) and CBEC Board Circular No. 441/07/99-CX Dated 23.02.1999. She also made the Bench go through the activities of Gujarat State Federation of Co-up. Sugar Factories Ltd., who are providing services to the appellant. That according to the activities provided by the service provider the s....

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....es of club membership of India International Centre and IEEMA New Delhi, are admissible as CENVAT credit as per Para 6 of this case law as relation is reproduced below:- "6. So far as the service of club membership is concerned, the appellant were availing this service from India International Centre and IEEMA. In respect of membership of IEEMA, the appellant s plea is that this is an associati....

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....n to manufacturing the products of the appellant. So far as taking of CENVAT credit after registration for the earlier period is concerned, it is relevant to mention that once there is a nexus between the services received and the manufacturing activity undertaken by the appellant minor Procedural Lapses / Irregularities cannot be held to be any adverse effect on taking CENVAT credit. It is observ....