TMI Blog2015 (3) TMI 297X X X X Extracts X X X X X X X X Extracts X X X X ..... the same function has to be allowed mutatis mutandis. It has been stated that the function was in relation to business as the outstanding employees working in the factory were honored by way of rewarding and entertaining them to encourage the employees in general for better performance; it was an annual day function which is organized every year. Thus the function does have relation to business of manufacture. The appellants cited the judgment of Karnataka High Court in case of Toyota Kirloskar Motor Ltd. v. CCE, LTU, Bangalore, [2011 (3) TMI 1373 - KARNATAKA HIGH COURT]. In the said judgment Hon’ble High Court of Karnataka has in effect held that organising such a function cannot be separated from business of manufacture of final product. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst Orders-in-Appeal No. 229/CE/Appl/Noida/2012 dated 30.07.2012 and 230/CE/Appl/NOIDA/2012 dated 30.07.2012 which up held the Order-in-Original Nos.17/AC/N-V/2011-12 dated 29.02.2012 and Order-in-Original No. 18/AC/N-V/2011-2012 dated 12.03.2012. As the issues involved are similar in both cases they are being deposed of by this order. 2. The facts, briefly stated, are as under: The appellants are manufacturers of motor vehicle parts and A.C. parts. They took Cenvat Credit in respect of house keeping dry cleaning service, event management service and legal service. The adjudication authority held that these services are not eligible for Cenvat credit as their products can be manufactured without these services. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the function in respect of which the event manager was engaged has been allowed. When credit of service tax paid on taxi service utilised for carrying their employees for the function has been allowed, the credit of service tax in respect of event management service engaged for the same function has to be allowed mutatis mutandis. It has been stated that the function was in relation to business as the outstanding employees working in the factory were honored by way of rewarding and entertaining them to encourage the employees in general for better performance; it was an annual day function which is organized every year. Thus the function does have relation to business of manufacture. The appellants cited the judgment of Karnataka High Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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