TMI Blog2017 (5) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 5,89,322/- was denied as credit and refund was rejected, in respect of payments made for advertising service, designing service and event management service - Held that: - the appellants have arranged and availed these various services in connection with their business activities and considering the nature of their business and output service, we hold that the credits are available on such services as they are connected to their business of rendering taxable output service. CENVAT credit - security services provided to clients - parking area for interview and event of the appellant - outdoor catering services - rent-a-cab expanses - Held that: - Since the credit on various input services availed by the appellants were held to be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected an amount of ₹ 67,49,156/- relating to various input services. The appellant is aggrieved by the said order and is in appeal before us. 2. Ld. Counsel for the appellant submitted chart containing the nature of services and the amount of credit availed on such services and their justification for eligibility of the credits as well as subsequent refund as claimed by them. He submitted supporting case laws that each one of the input services, the credit of which was denied and refund rejected, is used in or in relation to providing output services and the supporting documents will clearly establish the correctness of their claim. 3. Ld. AR reiterated the findings of the lower authorities. 4. We have heard both the sides an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant on this credit is sustainable. 6. An amount of ₹ 5,89,322/- was denied as credit and refund was rejected, in respect of payments made for advertising service, designing service and event management service. We have examined the appellant's claim along with background details of these services. These services are with reference to advertising service provided at the family day function of the employees of the appellant. The designing services were availed for events organized by the appellants in connection with anniversary, festivals and on various special occasions like appreciation programme for the employees, design of banners, logos for the appellant etc. Similarly, event management services were availed for part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n with conducting interview, security in parking area, which is part of the office premises of the appellant and the catering service availed is in connection with annual day function at the appellant's premises. We find these services have direct connection with the business activities of the appellant and the denial of credit is not justified. In this connection, we refer to the decision of the Tribunal in P.T.C. Software India Pvt. Ltd. (Supra) and Stanzen Toyota (supra) , where similar credits were allowed. The rent-a-cab service is used by the appellant for travel of the employees and officials in connection with official work for the appellant. We find such services are eligible for input credit. Similarly, hospital services av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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