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M/s. PHA India (P) Ltd. Versus CCE, Chennai - IV

2016 (8) TMI 976 - CESTAT CHENNAI

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 .....

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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 - E/40952/2015 - FINAL ORDER No .....

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ufacture 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 1 .....

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(ACMA) for getting business support in respect of participation in exhibitions, technology development and automobile market status etc., which is purely in relation to its business activity and for sales promotion. On adjudication the Superintendent .....

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ding 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 .....

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ed in respect of the same cannot be denied to them. He submits that the definition itself clearly provides that certain services are included in the definition of input services and the inclusive definition has been provided to take care of such situ .....

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ing on behalf of the Revenue submits that the Commissioner (Appeals) has rightly decided in favour of the Department to recover the service tax credit of ₹ 10,300/- in respect of the impugned service along with interest and it is in order. Henc .....

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