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2018 (5) TMI 1666 - AT - Central ExciseCENVAT credit - input services - security services - mandap keeper services - Public Relations Management Services - Held that:- When the appellant has to give security or safety to the image of its products, this also would fall within the security services as the appellant has engaged various agencies to conduct raid in the premises of manufacturers who are engaged in manufacture of duplicate products which are cleared using the brandname of the appellant - security services are eligible for credit - credit allowed. Mandap Keeper Services - Held that:- Mandap Keeper Services have been availed to conduct AGMs of the appellant-company. The said meetings being an indispensable programme of the company as laid down in the Companies Act, the disallowance of credit on this count is unjustified - credit allowed. Public Relations Management Services - Held that:- The intention of such market research and analyzing the potentiality of advertisement of each region so as to give region specific advertisement is necessary to augment manufacture - credit allowed. Appeal allowed - decided in favor of appellant.
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