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2009 (10) TMI 394 - AT - Service TaxEvent Management Services – Input Services – The appellants are engaged in the manufacture of Zinc Lead, Sulphuric Acid and copper. The appellants availed input service credit of Rs.5,58,961/- on the basis of invoice issued by M/s. Innuenodo Communication in respect of service tax paid on “Event Management service” provided to the appellants in connection with celebration of expansion of their Chanderia plant. Original authority disallowed the credit and confirmed the demand of Cenvat credit of Rs.5,58,961/- and imposed penalty of Rs.10,000/- under Rule 15(3) of the Cenvat Credit Rules, 2004 along with interest. In this case (Tri-Del) held that no profile of event produced to substantiate that event organized for sale promotion/advertisement thus credit not eligible. The appeal filed by the appellant rejected.
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