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2017 (11) TMI 1568 - AT - Central ExciseCENVAT credit - Event Management services - period April 2005 to August 2009 - Held that: - It is also not disputed that cenvat credit availed by appellant for this period is based upon the invoices raised by their Head Office as an ISD - In my view, since the Event Management Services have organised an event for the appellant's brand “Essar Steel”, Cenvat Credit availed by them and subsequently distributed to other units as also to this unit seems to be in consonance with the law - reliance placed in the case of Castrol India Limited [2013 (9) TMI 709 - CESTAT AHMEDABAD], where it was held that The services had to be held as relatable to business of manufacturing only since the services are directly relatable to promotion of goods - credit allowed - appeal allowed - decided in favor of appellant.
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