Trimble Information Technologies India Pvt. Ltd. Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai)
With regard to Membership Subscription, it is the case of the assessee that being part of a multi-national company, the appellant is required to subscribe to various business magazines and register as a member with various business associations for promoting the appellant’s business; membership subscription charges were paid towards obtaining corporate membership subscription of American Chamber of Commerce in India, which are purely incurred for the purpose of the appellant’s business. I find that business promotion is very much essential for the survival of every company, the membership only expands the reach thereof and hence, it is a way of marketing the brand, which is an essential service. Accordingly, I am of the view that the charges incurred are eligible for CENVAT Credit as per the definition of “input service” under Rule 2 (l) of the CENVAT Credit Rules, 2004.
FULL TEXT OF THE CESTAT CHENNAI ORDER
The assessee, being aggrieved by the Orders-inAppeal No. 299, 300 & 301/2019 (CTA-II) dated 12.10.2019 passed by the Commissioner of Central Tax (Appeals-II): C.G.S.T. and Central Excise, has filed these appeals and the common issue to be decided is the denial of refund claim under Rule 5 of the CENVAT Credit Rules, 2004 of the unutilized credit on the inputs and input services used for providing output services. The period-wise refund claim and the result are captured in the table below:
