TMI Blog2018 (3) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... o. 61311/2018 - Dated:- 14-3-2018 - Mr. Devender Singh, Member ( Technical ) For the Appellant : Mr. G.M. Sharma, A.R For the Respondent : Mr. Amarinder Singh, Advocate ORDER Per : Devender Singh The present appeal has been filed by the Revenue against the impugned order dt. 31.08.2017. 2. The input service credit was denied to the respondent for the organizing the function of family day under the category of Event Management Services. The period involved is April 2010 to March 2011. A show cause notice was issued demanding duty of ₹ 14,99,539/- along with interest and proposing penalty of equal amount under Section 11AC of the Central Excise Act, 1944. The matter was adjudicated and the adjudicating authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt Ltd (supra), where the input service credit was taken for the function of Karnataka Day, the Hon ble High Court of Karnataka held as below: 11. There cannot be any quarrel regarding the said proposition of law. As stated therein, the definition of input service is more exhaustive than input. Whether it is input or input service there should be nexus or an integral connection with the manufacture of final products as well as the business activity. At the same time, because of the exhaustive definition of input service, the scope of nexus or integral connection is also explained and infact is specifically provided. Therefore to find out whether there is a nexus or integral connection with the manufacturer of final products. We have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sentiments of the particular State the problems which are faced in ail these establishment in a Linguistic State and as a reasonable employer if he wants to satisfy the aspirations of the people in a lawful manner, he cannot be found fault with. On the same lines, the family day function, which is generally celebrated once in a year for families of the workers employed in the factory, certainly motivates the workers to enhance their productivity for the company. In that circumstance, I hold that the activity of family day function is related to business activity of the respondent. Therefore, I hold that the respondent is entitled to avail the Cenvat credit of Event Management Services for family day function. 7. In view of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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