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2021 (9) TMI 414 - AT - Central ExciseCENVAT Credit - input service - event management service - Skill Competition between dealers and employees - other business events services. - denial on the ground that the same does not cover under Rule 2(l) of the Cenvat Credit Rules, 2004 as input service - period June 2012 to June 2017. Skill Competition between dealers and employees - HELD THAT:- The said competition is an event which shows the sale skill of the employees as well as the dealers. The skills of the employees shows that how they participate in bringing more production of the product and the skills of the dealers shows that how they increased the sale of the product - the said service is an integral part of manufacturing as well as sale activity, which is conducted by the appellant - the said service do qualify as input service in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 - the appellant is entitled to cenvat credit for the said service. Other business events services - HELD THAT:- Vishwakarma Puja and inauguration of new pipe line are basically two others business events services for which cenvat credit was sought to be denied. In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for good running of their machines by doing Vishwakarma Puja - these two pujas are also integral part of manufacturing activity. Therefore, for these services also, the appellant is entitled for cenvat credit. The appellant has rightly taken the cenvat credit - Appeal allowed - decided in favor of appellant.
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