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2016 (9) TMI 286 - CESTAT MUMBAI

2016 (9) TMI 286 - CESTAT MUMBAI - 2016 (44) S.T.R. 96 (Tri. - Mumbai) - Cenvat credit - service of Event Management and Video Tape Production - used in or in relation to the manufacture of goods - credit availed during the inauguration of new plant and video tape have been used to introduce a new manufacturing facility - 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 .....

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d credit of service of Event Management and Video Tape Production. The notice was issued to the appellant seeking to deny the said credit on the grounds that the same has not been used in or in relation to the manufacture of goods. The appellant claimed that they had availed the said credit during the inauguration of new plant at Plot No. A-94 & F = MIDC Phase-I, Dombivali (E), Dist. Thane. The said video tape has been claimed to have been used to introduce a new manufacturing facility. 2. T .....

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