2022 (5) TMI 1037

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.... the case are that the appellant M/s. Gujarat Guardian Limited is member of industries association namely, M/s. Valia Industries Association. Service provider M/s. Shree Rang Services provided the services and issued invoices in favour of M/s. Valia Industries Association. M/s. Valia Industries Association has issued cenvatable invoices in favour of the appellant M/s. Gujarat Guardian Limited acco....

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....e submits that the proportionate share of service charges along with service tax was paid by the members. Therefore, they are legally entitled for the Cenvat credit. He further submits that the show cause notice is on the wrong facts inasmuch as it alleges that service was provided to M/s. Valia Industries Association and in fact the service was availed by members of the association. Therefore on ....

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....ater supply project. Shri Rang Services issued invoices for handling the water supply in favour of M/s. Valia Industries Association. M/s. Valia Industries Association proportionately shared the expenditure among the members of the association as per actual use of services. With these facts, it is clear that the appellant is in fact received the services and the expenditure for the same was borne ....