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2015 (6) TMI 1080 - AT - Central ExciseDenial of CENVAT credit - Mandap Keeper service - service used to organize the meeting and events for promotion of their product such as launch of new vehicle, business meets, conference etc - inclusive in the definition of input service under the head 'sales promotion activities' - Held that: - on perusal of invoices raised by Hotel Maratha, Mumbai to the appellants and also the internal approval note of the appellant, indicating the purpose for which the payment has been made it is found that for launching a new swift desire car, the said expenditure has been incurred by the appellant, which is nothing but the sales promotion activities of their product, which falls under the inclusive part of the definition of input service - CENVAT credit allowed on mandap-keeper service. Convention service - CENVAT credit denied on the ground that the conference, workshops and seminars etc., are of general nature which are not related to the automobile industry - Held that: - in the invoices, the description of service has been mentioned as "delegate fees for two participants three day VIP Programme on Vehicle Dynamics and Hardware Loop from 4.4.2012". Further, in the invoice dated 22.3.2011, the said service provider has described the service as 'Proficiency Improvement Programme on REACH registration, devaluation, authorization and registration of chemicals - obligation for automotive industry from 7th to 8th June, 2010". Perusal of the invoices makes the position clear that the services indicated therein are confirming to the taxable service i.e. Coaching and Training, which is specifically finding place in the definition of input service for the purpose of taking the CENVAT credit - CENVAT credit allowed on convention service. Appeal allowed - decided in favor of appellant.
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