TMI Blog2014 (8) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ise of the Authorities below, that temple premises is used only for religious functions and for no other social activity is misconceived. It is well established by contemporaneous social evidence as well that temple premises are employed for a variety of social functions including marriages - adjudication order passed by the primary authority as confirmed by the order of the Appellate Commissioner impugned is unsustainable and is accordingly quashed - Decided in favour of assessee. - Appeal No. 52265 of 2014 - Final Order No. 52494/2014 - Dated:- 17-6-2014 - Mr. G. Raghuram, J. For the Appellant : Ms. Sukriti Das, Advocate For the Respondent : Shri R. K. Mishra, DR JUDGEMENT Per: Justice G. Raghuram: At the sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of its products and that the event was organised at the temple premises; that service tax was remitted on the taxable event management service and credit of such tax was taken and utilised for clearing its excise duty liabilities, in terms of the provisions of Rule 2(l) of the Cenvat Credit Rules, 2004 as this activity related to the appellants business and was towards advertisement and sales promotion, and this was an input service used in relation to its manufacture. 6. The Primary Authority agreed that the scope of the definition of input service is wide and includes service connected with business and that input service credit of service tax paid for event management if used for organising an event for sales and promotion, is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presence of some dealers or retailers cannot make it a sale promotion or advertisement activity. 8. The wholly irrational reasons recorded by the Primary and Appellate Authorities proceed on a manipulative and not a good faith analysis of the transaction. Admittedly, the appellant remitted service tax on event management service availed. Section 65(40) of the Finance Act, 1994 defines event management as any service provided in relation to planning, promotion, organising or presentation of any arts, entertainment, business, sports, marriage or any other event and includes any consultation provided in this regard . Section 65(105) (zu) of this Act enacts that any service provided or to be provided to any person, by event Manager in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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