TMI Blog2014 (8) TMI 90X X X X Extracts X X X X X X X X Extracts X X X X ..... employees of the appellant. Cenvat Credit on event management programme - denial of credit on the ground that expenses were incurred outside the factory premises - Held that:- There was no dispute before the lower appellate authority that the event management programme had not occurred and expenses were not incurred by the appellant. The question of filing proof of such expenses before the Tribunal consequently did not arise. The Tribunal committed a manifest error in rejecting the appeal of the appellant, on the ground, that no proof of the event taking place, had been filed by the appellant, such as poster, photograph and advertisement. An opportunity should have been given by the Tribunal to the appellant to produce such evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings. The adjudicating authority held, that all the documentation required under Rule 9(1) of the Rules was properly maintained and was duly produced by the appellant and that the services on which CENVAT credit was being taken by the appellant was directly connected with the manufacaturing and business activities of the appellant and was within the purview of the definition of input service as defined under Rule 2(l) of the Rules. The department, being aggrieved, filed an appeal contending that bus service was not covered under the definition of motor cab, inasmuch as, the capacity of the bus was more than six passengers and, therefore, service tax, was not payable on bus service and consequently, CENVAT credit was not admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bus transportation related to transportation of staff, and in the absence of any evidence, no CENVAT credit could be given. The Tribunal also held that no evidence such as posters, photographs or advertisement showing that such event had taken place has been filed to indicate that the event management had resulted in promotion of sale of its products. The Tribunal held that in the absence of any evidence being brought on record, no CENVAT credit could be given. The appellant, being aggrieved, filed the present appeal, which was admitted on the following substantial question of law: (a) Whether the Tribunal could have gone beyond the case of the Department itself by doubting a fact for the first time and recording a finding on that fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs' travel on a bus. The use of the bus by the appellant for transportation of its employees was not in dispute. The Tribunal has gone beyond the pleadings in rejecting the appeal of the appellant, on the ground, that no evidence was filed to show that the bus was actually being used to ferry the employees of the appellant. Similarly, CENVAT credit was denied by the appellant, on the ground, that the expenses were incurred outside the factory premises. There was no dispute before the lower appellate authority that the event management programme had not occurred and expenses were not incurred by the appellant. The question of filing proof of such expenses before the Tribunal consequently did not arise. The Tribunal committed a manifes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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