TMI Blog2017 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... erner Ltd. Vs. CCE [2011 (2) TMI 1276 - CESTAT, BANGALORE] wherein it has been held that CENVAT credit on service tax on operating Demat Account for the business purpose is permissible - Further, membership/subscription charges have already been allowed by this Tribunal in the appellant's own case BAL PHARMA LTD. Versus COMMR. OF C. EX., CUS. & ST., BANGALORE-I [2014 (10) TMI 564 - CESTAT BANGALOR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the invoices addressed to other units. 2. Briefly the facts of the present case are that the appellants are holders of Central Excise registration for manufacture of goods falling under Chapter 29 and 30 of the Schedule to the Central Excise Tariff Act, 1985 and are operating under CENVAT Credit Rules (CCR), 2004. It was noticed by the audit that the appellants have availed ineligible input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inadmissible and ordered for recovery along with interest and imposed penalty of Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A), who partially allowed the appeal of the appellant and hence, the present two appeals. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Bharat Fritz Werner Ltd. Vs. CCE: 2011 (22) STR 429 (Tri. -Bang.) wherein it has been held that CENVAT credit on service tax on operating Demat Account for the business purpose is permissible. Further, membership/subscription charges have already been allowed by this Tribunal in the appellant's own case vide Final Order No.20099 and 20100 dated 24.1.2014. He further submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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