TMI Blog2016 (12) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t request was received from the Advocate of the appellant. During last three dates of hearing fixed on 20.11.2015, 22.01.2016 and 01.04.2016 also appellant requested for adjournment. As the matter cannot be adjourned indefinitely, therefore request of the appellant is not allowed and the case is taken up for disposal. 3. Sri A. Roy, Suptd.(AR) appearing on behalf of the Revenue submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty that following services are provided by the ATMA to the appellant. 10.5. Coming to the main question as to whether Cenvat credit of service tax paid on the service provided by The ATMA would be available to the respondents in this case or not, it has to be seen the nexus or integral connection of such service with the business of manufacture of final product, so as to treat it as an input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... From the above 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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