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2018 (3) TMI 989 - AT - Central ExciseCenvat credit - input services - Event Management Services - denial on account of nexus - Held that: - the family day function, which is generally celebrated once in a year for families of the workers employed in the factory, certainly motivates the workers to enhance their productivity for the company. In that circumstance, the activity of family day function is related to business activity of the respondent - the respondent is entitled to avail the Cenvat credit of Event Management Services for family day function - appeal dismissed - decided against Revenue.
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