2020 (10) TMI 478

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....Appeals-III), Mumbai IN Order-in-Appeal No. NA/GST/A-III/MUM/169-170/2018- 19. Since a common order has been passed by the authority below therefore I am also disposing of both the appeals by this common order. 2. The Appellant is engaged in the business of Erection, Commissioning and Installation Service and exporting the project to African Countries. They availed Cenvat credit of various input services and had filed two refund claims under Rule 5 of Cenvat Credit Rules, 2004 r/w Notification No. 27/2012-CE(NT) dated 18.06.2012, one for the period January to March 2016 amounting Rs. 1,97,05,122/- and another for the period April to June, 2016 amounting Rs. 46,22,646/- on the ground that they have exported erection, commissioning and ins....

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.... rest is disallowed. Aggrieved, the Appellant filed Appeal before the 1st Appellate Authority i.e. Commissioner and the learned Commissioner vide impugned order dated 25.7.2018 allowed Cenvat credit on most of the services except Club or Association membership service, Design Service and Sponsorship Service. 3. Learned consultant for the appellant submits that so far as the question about admissibility of Cenvat Credit of Rs. 8,56,800/-[i.e. Rs. 8,21,800 for the period January to March, 2016 + Rs. 35,000/- from April to June, 2016] on Sponsorship Service is concerned, the same was allowed by the Adjudicating Authority in favour of the Appellant and it was not challenged before the learned Commissioner by the Appellant nor any cross-appea....

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....sioner could not have passed any further order beyond the scope and ambit of the appeal before it and by doing so in this case, it has exceeded its jurisdiction and exercised the power which is not vested in it. Now I take up the issue of Club or Association membership service and Design Service. An amount of Rs. 77,875/- is in issue against Club or Association Membership Service for both the periods i.e. January to March, 2016 and April to June, 2016 and an amount of Rs. 58,489/- is in issue qua Design Service for the period January to March, 2016 only. A reading of Rule 2(l) (C) of CCR, 2004 makes it clear that after 01.04.2011 certain services have been specifically excluded from the definition of 'input service' which includes membershi....