2016 (11) TMI 786

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....t. ORDER An application for Rectification of Mistake has been filed by the Revenue against Order No. A/85555/16/SMB, dated 4-2-2016 [2016 (42) S.T.R. 757 (Tri.-Mum.)] on the following grounds : - "Hon'ble Bench has not considered the point which was submitted by the Assistant Commissioner (AR) during the hearing that the said expenses of Rs. 7,65,206/- paid towards club membership of the Direct....

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....ctivity must have nexus with the business of the assessee. The expression 'relating to business' in Rule 2(l) of Cenvat Credit Rules, 2004 refers to activities which are integrally related to the business activity of the assessee and not welfare activities undertaken by the assessee." It was asserted by the learned AR that it cannot be said that the expenditure under the head "Staff Welfare Expen....