2016 (8) TMI 976

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.... ORDER M/s. PHA India (P) Ltd., 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 Rs. 10,30....

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....ity of Cenvat credit on the impugned input service lies on the appellant and disallowed the credit of Rs. 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 final products and hence the....

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.... rejection of the appeal. 4.  Heard both sides and perused the records.  The issue involved in this appeal relates to the eligibility of Cenvat credit on "Member subscription Service".   The case law relied upon by the Ld. Counsel in the case of BAL Pharma Ltd. (supra) is squarely applicable to the facts of the present case.   Having regard to the nature of service....