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2018 (3) TMI 333 - AT - Central ExciseCENVAT credit - input services - air travel service - architect service - club membership - event management and sponsorship services - Held that: - air travel service has been used by the Directors/employees of the appellant for business promotion i.e. for sale and purchase of their goods. Therefore, the said service is directly related to their manufacturing activity - credit allowed. Architect service - Held that: - said services of the architect has been availed by the appellant for modernization and renovation of their plant and machinery and same is covered under the inclusive part of definition in terms of Rule 2(l) of CCR 2004 - credit allowed. Club Membership - Held that: - the said service have direct nexus with the manufacturing activity of the appellant - credit allowed. Event Management Service - Held that: - the said service has been availed by the appellant for attending various conferences and events of business promotion of the appellant - credit allowed. Sponsorship Service - Held that: - said service has been availed by the appellant for sponsorship of the various events organized by various social organizations - the service of sponsorship of various events organized by social organizations have no relation to the manufacturing activity of the appellant - credit not allowed. Appeal allowed in part.
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