Case Law Details
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 provided by Shree Rang Services to M/s. Valia Industries Association is deemed to have been provided to its members.
Therefore, in the peculiar facts of the present case, I am of the view that the appellant have received the service and borne the expenditure along with service tax, they are entitled for Cenvat credit.
FULL TEXT OF THE CESTAT AHMEDABAD ORDER
Brief facts of 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 accordingly, M/s. Gujarat Guardian Limited availed Cenvat credit on such invoices. The case of the department is that the service recipient is M/s. Valia Industries Association therefore credit cannot be allowed to M/s. Gujarat Guardian Limited who is not a service recipient.
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