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2016 (12) TMI 1039 - CESTAT KOLKATACENVAT credit - input service - membership of club or association - Held that: - From the activities carried out by ATMA for the appellant, it is observed that the Association acts as a conduit between Government Department and the tyre companies. The Association also briefs its members of the changes in Government Policy on issues related to Indian economy and industry in general and tyre industry in particular. Frequent meetings are also held by the Associations with Government Department to sort out problems being faced by the tyre industry. The findings given by the First Appellate Authority that services availed have relation to the manufacturing activities of the appellant is not the correct appreciation of law and the scheme of Cenvat credit and is required to be set aside. The services availed are in relation to the manufacturing activity of the appellant - Cenvat credit correctly taken - appeal allowed - decided in favor of appellant.
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