TMI Blog2017 (6) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... tween the said service and the output activity - denial upheld. Event management service - Held that: - events are undertaken for advertisement and promotion of the product of the company and therefore it is in relation to the business of the company - event management is covered as an input service - credit allowed. Group mediclaim insurance policy - Held that: - as the same is a requirement under Section 38 of the Employees State Insurance Act, 1948 which mandates that, all the employees in the factory shall be insured and the policy is taken on the life of the employees only and therefore, it is covered as an input service - credit allowed. The demand of interest and imposition of penalty is not justified as the appellant has av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Group Mediclaim Insurance Policy Rs.32,445/- 6 MAZE, B V E Racks relocation Rs.3,393/- 7 Pickup and drop of employees Rs.1,455/- 8 Technical Support and BCR Comm error check Rs.206/- 9 B5-New Year Book - 2010, Diary provided to all employees and customer Rs.185/- 10 Charges for paining Almirah Rs.185/- 11 Charges of providing and fixing notice board Rs.657/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, I disallow the same. 3.2 As far as air ticket charges and visa expenses are concerned, the consultant has submitted that the appellant procures tickets, incur travel expenses for the officials and the employees to attend training, business development meetings and there is a direct nexus of this with the manufacturing and training activity of the employees and in support of this, he relied upon the following decisions: CCE, Ahmedabad Vs. Fine Care Bio-systems: 2009 (16) STR 701 (Tri.-Ahmd.) Movik Networks India Pvt. Ltd. Vs. CST, Bangalore: 2016 (43) STR 263 (Tri.-Bang.) IVY Comptech Pvt. Ltd. Vs. CCE, Hyderabad-II: 2016 (42) STR 66 (Tri.-Bang.) In view of the decisions cited supra, I hold that this ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, it is covered as an input service. 3.6 With regard to other services viz., pick-up and drop of employees and visa expenses fall in the definition of input service as the same is related to the business activity of the company, therefore I allow the same. 3.7 With regard to other services viz., MAZE, B V E Racks relocation, Technical Support and BCR Comm error check, B5-New Year Book 2010, Diary provided to all employees and customer, charges for painting almiraha, charges of providing and fixing notice board, civil works near FG area garden area and painting work, and embroidery painting, since the amount is very small, the learned consultant did not press for the same. 3.8 Learned consultant submitted that the demand of int ..... X X X X Extracts X X X X X X X X Extracts X X X X
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