2016 (8) TMI 976

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..... t in the case of BAL Pharma Ltd. Vs. CCE & ST, Bangalore-I [2014 (10) TMI 564 - CESTAT BANGALORE] is squarely applicable to the facts of the present case. Having regard to the nature of service received, amount involved and the definition of input services, the appellant is eligible for the credit of duty paid by them on “Member subscription Service”. - Decided in favour of appellant with conseque .....

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..... cturers Association (ACMA) for getting business support in respect of participation in exhibitions, technology development and automobile market status etc., which is purely in relation to its business activity and for sales promotion. On adjudication the Superintendent (Technical), dropped all the proceedings initiated under the said show cause notice. Aggrieved by this, the department went in a .....

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..... ervices and the inclusive definition has been provided to take care of such situation. He relies on the decision of the Bangalore Bench of the Tribunal in the case of BAL Pharma Ltd. Vs. CCE ST, Bangalore-I - 2014 (34) STR 752 (Tri.-Bang.). He prays that the OIO may be restored. 3. Ld. AR Shri R. Chandrasekaran, AC, appearing on behalf of the Revenue submits that the Commissioner (Appeals) .....

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