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2016 (8) TMI 976 - CESTAT CHENNAI

2016 (8) TMI 976 - CESTAT CHENNAI - TMI - Cenvat 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 cas .....

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the appellant herein is engaged in the manufacture of Automobile parts falling under 8708.99 of the first schedule to the Central Excise Tariff Act, 1985 and cleared the same on payment of excise duty and availed Cenvat credit on various inputs and input services. A Show cause notice dated 15.07.2011 was issued proposing to deny cenvat credit of ₹ 10,300/- on Member subscription Service . In reply to the show cause notice the appellant submitted that they were paying subscription to Automo .....

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Revenue appeal on the ground that the finding of the adjudicating authority was not in order and the burden of proof regarding the admissibility of Cenvat credit on the impugned input service lies on the appellant and disallowed the credit of ₹ 10,300/- along with interest. Hence the present appeal. 2. Ld. Counsel Shri J. Shankararaman, Advocate appearing on behalf of the appellant submits that the Member subscription Service is the input service used in relation to the manufacture of the .....

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