Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 976 - AT - Central ExciseCenvat credit - Member subscription Service - paid subscription to Automotive Components Manufacturers Association (ACMA) for getting business support in respect of participation in exhibitions, technology development and automobile market status etc. - Held that:- the case law relied upon by the appellant in the case of BAL Pharma Ltd. Vs. CCE & ST, Bangalore-I [2014 (10) TMI 564 - CESTAT BANGALORE] is squarely applicable to the facts of the present case. Having regard to the nature of service received, amount involved and the definition of input services, the appellant is eligible for the credit of duty paid by them on “Member subscription Service”. - Decided in favour of appellant with consequential relief
|