2018 (8) TMI 536

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....ublicity service. The appellant was denied the credit on the ground that input services in question do not have nexus with the appellant's manufacturing activity. It was also observed by the lower authority that the car hiring and the aircraft hiring are for personal use of the employee. 2. Ms. Dimple Gohil, Ld. Counsel appearing on behalf the appellant submits that the car hiring and aircraft hiring is for travelling of the appellant's staff for the official work. Therefore, it is not for personal use. She submits that the expenditure of these services are borne by the appellant. In regard to subscription to membership charges services, she submits that these subscription are in respect of membership of business chambers such as Bombay ....

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....) STR 310 (T- Del) • Metro Shoes Pvt. Ltd Vs CCE 2008 (10) STR 382 (T- Mum) • CCE Vs Data Infosys Ltd. 2006 (4) STR 34 (T-Del) 4. Training Service • Adani Port & Special Economic Zone Ltd. 2016(42) S.T.R. 1010 (tri.- Ahmd) • Reliance Industries Ltd. 2016 (45) S.T.R. 383 (Tri- Mumbai) • Titan Industries 2016 TIOL 2150 CESTAT Bang 5. Advertisement • CCE, Nagpur Vs Ultratech Cement Ltd.; 2010(260) E.L.T 369 (Bom) • Coca Cola (I_) Ltd. Vs CCE; 2009 (242) ELT 168 (Bom) • WNS Global Services; 2016 (44) S.T.R. 454 (Tri.- Mumbai) • Adani Port & Special Economic Zone Ltd. 2016(42) S.T.R. 1010 (tri.- Ahmd) 3. On the othe....

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....y the appellant; is for personal use of the employees of the appellant. This being a matter of facts needs verification from the records of the appellant. If it is found from the appellant's records that the services were used for appellants company and the expenses were borne by the appellant as per the books of the account, in my considerate view, the credit is admissible. As regard the subscription to membership charges I find that the subscription is in respect of associations such as the Chambers of Commerce and Indian Business Council. Subscription of these associations and Chambers are only for the purpose of business of the assessee. This issue of credit in respect of Business subscription has been considered by this Tribunal in man....