TMI Blog2018 (3) TMI 924X X X X Extracts X X X X X X X X Extracts X X X X ..... : - the appellant is entitled to avail cenvat credit on the services of Pandal Shaminana used for Vishwkarma Pooja - the said activity is directly related to the manufacturing activity of the appellant and on the said activity, the appellant is entitled to avail cenvat credit. For Deepotsava, the said Deepotsav have no nexus with the activity of manufacturing. In fact, without Deepotsav also ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has filed this appeal against the impugned order wherein the cenvat credit availed on Pandal Shamiana has been denied to the appellant on the premise that Pandal Shamiana used for Vishwkarma Pooja for organizing Olympiad competition and Deepotsav is not related to their manufacturing activity in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004, therefore, they are not entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lympiad organised by the appellant. The same activity is in relation to the advertisement of their product, therefore, they are entitled to avail cenvat credit on the above service. 6. Heard the parties and considered the submissions. 7. I find that cenvat credit sought to be denied on Pandal Shamiana service availed by the appellant for Vishwkarma Pooja, Deepotsav and Olympiad. 8. For V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit as the same has no nexus directly or indirectly with the manufacturing activity. Olympiad organised by the appellant: The said function has organised by the outsider and the appellant is only sponsor of that. The contention of the appellant is that the same is covered under the advertisement service. In fact, the said Olympiad function organised by outside agency and no part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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