2016 (9) TMI 286

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..... ity - Held that:- it is found that the Event Management was organized to showcase there new plant and its production capacities to the prospective buyers. It was organized within the same plant and therefore it can be considered to be part of the sales promotion activities. Therefore, the credit for the said services would be admissible to the appellant. - Decided in favour of appellant - Appeal .....

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..... . 2. The learned Counsel for the appellant argued that the said function was organized wherein prospective buyers were invited and were shown a new facility. It was argued that the said plant is located in their existing plant and at not a different unit. Learned Counsel also argued that the demand is time barred as the show-cause notice was issued much later than the statutory period of limita .....

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..... om the above, it is apparent that the new plant is located within the same factory. Learned AR further argued that the Event Management and Video production cannot be considered as sales promotion activities. 4. I have considered the rival submissions. I find that the Event Management was organized to showcase there new plant and its production capacities to the prospective buyers. It was organ .....

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