Cenvat credit allowed to member on expense bill in the name of Association

Gujarat Guardian Limited Vs C.C.E. & S.T.-Vadodara-ii (CESTAT Ahmedabad) CESTAT find that since there is no dispute that Shree Rang Services issued valid cenvatable invoices in favour of M/s. Valia Industries Association and on the basis of proportionate distribution of expenditure the appellant have availed credit. Since the appellant is member of association, as per the judgment of Hon’ble Supreme Court in the case of State of West Bengal Vs. Calcutta Club Limited – 2019 (29) G.S.T.L. 545 (S.C.), there is no difference between the Association and its Members. Accordingly, service...