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TMI Blog2017 (11) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... n] 1. This appeal is directed against Order-in-Appeal No.VIZ-EXCUS-001-APP-013 to 019-17-18, Dated 25.04.2017. 2. The issue involved in this case is for decision on cenvat credit availed of service tax paid by service provider under Event Management services for the period April 2005 to August 2009, this order only disposes the issue involved in this case. 3. Heard both sides and perused record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or and by Esssar Steel, have been instituted to recognise & felicitate the infrastructure companies for excellence and strategic initiatives in the field of construction, which statement itself in un-ambiguous terms proves beyond any rationale of doubt that said award is meant for promoting excellence in the field of infrastructure projects like Highways; Flyovers; Railways; Airports; Ports; Energ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em i.e. Iron Ore Pellets are used by infrastructure industries for manufacturing of infrastructure steel items, hence the credit on promotion of brand "Essar" should not be denied. He would gainfully rely on the decision of the Tribunal in the case of Castrol India Limited [2013(30) S.T.R. 214 (Tri.-Ahmd.)]. 6. Ld. DR submits that the product manufactured by this appellant is not an FMCG, hence q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also to this unit seems to be in consonance with the law. The findings of the Tribunal in the case of Castrol India Limited (supra) regarding the eligibility to avail Cenvat Credit on the said services is very clear which I reproduce: "11. As regards event management service, event management firms provide services to companies to undertake promotional activities for their products in various p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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