2018 (1) TMI 1199

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....espondent ORDER The brief facts of the case are that appellants are engaged in manufacture of Vee & Fan Belts, Oil Seals, O-rings etc. and were availing the facility of cenvat credit on input services. During the scrutiny of records, it was also noticed that appellant had wrongly availed credit on services of Club or Association Services for the period from November 2008 to March 2011. A sho....

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.... is prior to 1.4.2011. She fairly conceded that one of the invoices with regard to Club or Association Service is for availment of membership in Gymkhana club being services availed for personal consumption, the appellant is not contesting the demand on this invoice. 2.2. With regard to the other items in the club or Association service, Ld. Consultant has given the details as shown in the tabl....

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....agement (IIM) International Market Assessment India (IIM) Program Fees/ Subscription paid for Training Development Programs These are Developmental and Training Program(s), It covers training, coaching besides data development research for analysis and decision making in respect of business activities. Rs.101685/- Subscription to Legal Aid Services: M/s Manupatra & Legal Pundits Sub....

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.... Club Membership Annual Fee paid This is a service provided to Designated Senior Executive viz, President The club membership helps in maintaining business contact between other Senior Executives in the Industry.- Rs.30192     Total Rs.232712/- 3. Ld. A.R. Shri Arul C. Durairaj reiterated the findings in the impugned order. 4. Heard both sides and I....