2021 (12) TMI 482

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....h, Consultant, for the Appellant Shri Dilip Shinde, Assistant Commissioner, Authorised Representative for the Respondent ORDER These two appeals are filed against Order-in-Appeal No. NA/GST/A-III/MUM/179-181/2018-19 dated 03.08.2018 of the Commissioner of Central Excise & CGST (Appeals-III), Mumbai, by which the Commissioner (Appeals) has held as follows:- "ORDER 12. The impug....

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....d 08.03.2014 (Appeal No. STII/ 313/2017-18) i) I set aside the confirmation of amounting to Rs. 56,07,130/- along with the interest and penalty. Rest of the impugned order is upheld." 1.2 No appeal or cross appeal has been filed in respect of dropping of the demand. 2.0 I have heard Shri Vijai Kumar Singh, Consultant, and Shri Dilip Shinde, Assistant Commissioner, Authorise....

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....pugned order. 4.1 I have considered the impugned order along with the submissions made in appeal and during the course of argument. 4.2 I find that the issue is squarely covered in respect of Club and Association services in favour of the appellant by the order referred to by the learned consultant. The Tribunal has in para 4 of the order observed as under:- "4. .......... Now I tak....

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....ible. It is the case of the appellant that they have not been availed for personal or recreational activity. Nothing has been produced, except mere allegation, by the department to establish that the club or association membership has been used or consumed by any employee personally. Documentary evidence has been submitted by the Appellant before the authorities below to establish the plea that se....