2018 (3) TMI 333

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.... Shri U. Sengraj, D.R. - for the respondent ORDER Per Ashok Jindal Cenvat credit on various services has been denied viz. air travel, architect, club membership, event management and sponsorship to the appellant on the premise that these services are input services as per Rule 2(l) of the Cenvat credit Rules 2004. 2. Heard the parties. Each service is dealt separately as under : ....

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....fact the name of the service is mentioned as club membership. Actually the appellant has taken membership of various trade bodies and without the membership of that trade bodies it is not possible for the appellant to manufacture their goods as they are required to be the member of that trade bodies to remain in the trade. In that circumstances, the said service have direct nexus with the manufact....