https://www.taxtmi.com/caselaws?id=331592 The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) to disallow Cenvat credit on "Member subscription Service." The appellant, engaged in manufacturing automobile parts, successfully argued that the subscription paid to Automotive Components Manufacturers Association was for business support related to exhibitions, technology development, and sales promotion, making it an eligible input service. The Tribunal emphasized the appellant's entitlement to the credit based on the nature of the service received, leading to the restoration of the Original Order-in-Original and granting consequential relief. en-us Mon, 30 May 2016 00:00:00 +0530 Sat, 27 Aug 2016 13:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331592 The Tribunal allowed the appeal, overturning the decision of the Commissioner (Appeals) to disallow Cenvat credit on "Member subscription Service." The appellant, engaged in manufacturing automobile parts, successfully argued that the subscription paid to Automotive Components Manufacturers Association was for business support related to exhibitions, technology development, and sales promotion, making it an eligible input service. The Tribunal emphasized the appellant's entitlement to the credit based on the nature of the service received, leading to the restoration of the Original Order-in-Original and granting consequential relief. Case-Laws Central Excise Mon, 30 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331592