2016 (12) TMI 1039

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....uptd. (AR) for the Respondent. ORDER Per Shri H.K. Thakur 1. This Appeal has been filed by the appellant against Order-in-Appeal No.23/CE/BBSR-I/2011 dated 15.03.2011 passed by the Commissioner (Appeals), Bhubaneswar. 2. None appeared on behalf of the appellant and adjournment request was received from the Advocate of the appellant. During last three dates of hearing fixed on 20.11.2015, 22.01....

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....d Ld. AR and perused the case records. 5. The issue involved in the present proceedings is whether Cenvat Credit of service tax paid by the ATMA is admissible to the appellant. It is observed from paragraph-10.5 of OIA dated 15.03.2011 passed by the First Appellate Authority that following services are provided by the ATMA to the appellant. "10.5. Coming to the main question as to whether Cenva....

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....ther, the Association briefs its members of the changes in Government Policy on issues related to India economy and industry in general and tyre industry in particular. Frequent meetings are held with the Government to sort out problems being faced by the industry." 6. From the above activities carried out by ATMA for the appellant, it is observed that the Association acts as a conduit between Go....