2019 (12) TMI 64

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....ghavan, Consultant For the Respondent : Ms. K. Komathi, JC (AR) ORDER The brief facts of the case are that the appellants are engaged in providing BPO services and are registered with the department. They were issued SCN alleging wrong availment of cenvat credit on Membership of Club or Association service and Convention services. After due process of law, the original authority disallowe....

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....sumption of any employee of the company. Such membership helps the company to be updated with the market trends as well as to obtain a common platform to agitate their grievance. He relied upon the decision of the Tribunal in the case of BNY Mellon Technology Private Ltd. Vs CGST and CE vide Final Order No.41152-41154/2019. 3. The second service for which credit has been disallowed is with rega....

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.... personal use or consumption of the employees and therefore the authorities below have rightly rejected the credit. 5. Heard both sides. 6. The first issue is with regard to club or association services availed by the appellants. The appellant has taken membership in NASSCOM, American Chamber of Commerce and International Market Assessment India (P) Ltd. and paid charges for such membership ....

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....sal of the invoices, as pointed out by the Ld. Consultant, it is seen that the event that was conducted for a training programme for designing and installing automatic sprinkler systems. Thus the event is not for personal consumption of employees or food or beverages consumed by them. It is for conduct of event of training. The said service cannot be said to be an activity involving personal use o....