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M/s Maruti Suzuki India Ltd. Versus C.C.E. Delhi-III

2015 (6) TMI 1080 - CESTAT NEW DELHI

Denial of CENVAT credit - Mandap Keeper service - service used to organize the meeting and events for promotion of their product such as launch of new vehicle, business meets, conference etc - inclusive in the definition of input service under the head 'sales promotion activities' - Held that: - on perusal of invoices raised by Hotel Maratha, Mumbai to the appellants and also the internal approval note of the appellant, indicating the purpose for which the payment has been made it is found that .....

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, the description of service has been mentioned as "delegate fees for two participants three day VIP Programme on Vehicle Dynamics and Hardware Loop from 4.4.2012". Further, in the invoice dated 22.3.2011, the said service provider has described the service as 'Proficiency Improvement Programme on REACH registration, devaluation, authorization and registration of chemicals - obligation for automotive industry from 7th to 8th June, 2010". Perusal of the invoices makes the position clear that the .....

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nts Mr. Devender Singh, DR for the Respondent ORDER Heard both sides and perused the records. 2. The issue involved in these appeals relates to taking of cenvat credit on Mandap Keeper/Convention service, which has been denied by the authorities below. Since, the issue is identical, all the appeals are taken up together and a common order is being passed. 3. With regard to the Appeal Nos. E/51085/2014 & E/51105/2014, the issue involved is disallowance of cenvat credit on Mandap Keeper Servic .....

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anufacture and clearance of the final product. The other reason assigned for disallowance of the credit is that the said services are used primarily for personal use or consumption of the employees. In this regard, I perused the invoices raised by Hotel Maratha, Mumbai to the appellants and also the internal approval note of the appellant, indicating the purpose for which the payment has been made. In the said internal note, it has been clearly mentioned that for launching a new swift desire car .....

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