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2018 (3) TMI 924 - AT - Central ExciseCENVAT credit - input services - Pandal Shamiana - denial on the premise that Pandal Shamiana used for Vishwkarma Pooja for organizing Olympiad competition and Deepotsav is not related to their manufacturing activity in terms of Rule 2 (l) of the CCR 2004 - Held that: - the appellant is entitled to avail cenvat credit on the services of Pandal Shaminana used for Vishwkarma Pooja - the said activity is directly related to the manufacturing activity of the appellant and on the said activity, the appellant is entitled to avail cenvat credit. For Deepotsava, the said Deepotsav have no nexus with the activity of manufacturing. In fact, without Deepotsav also manufacturing can take place, therefore, on the said activity, the appellant is not entitled to avail cenvat credit as the same has no nexus directly or indirectly with the manufacturing activity. For Olympiad organised by the appellant, the said Olympiad function organised by outside agency and no participations of the appellant shows that there is no nexus with manufacturing activity of the appellant - the appellant is not entitled to avail cenvat credit on the said service. No penalty is imposable on the appellant - appeal allowed in part.
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