TMI Blog2019 (12) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... d also help them in augmenting their business, it cannot be said that the membership acquired by the company is for the personal use of the employees - Credit allowed. Convention services - HELD THAT:- The event that was conducted for a training programme for designing and installing automatic sprinkler systems. Thus the event is not for personal consumption of employees or food or beverages consumed by them. It is for conduct of event of training. The said service cannot be said to be an activity involving personal use or consumption of the employees - The event management service cannot fall under Out Door Catering Service and thus will not stand excluded from the definition of input services - credit allowed. Appeal allowed - dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ps the company to be updated with the market trends as well as to obtain a common platform to agitate their grievance. He relied upon the decision of the Tribunal in the case of BNY Mellon Technology Private Ltd. Vs CGST and CE vide Final Order No.41152-41154/2019. 3. The second service for which credit has been disallowed is with regard to Event Management Service. He submitted that the said services were availed for conducting training for the staff of the appellant-company. Ld. Consultant adverted to the invoice in respect of the said service and pointed out that it was a training programme conducted for Sprinkler installation, designing and installing automatic sprinkler systems to FM Global Standards. The event being for condu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... set aside, which I hereby do. 7. The second issue is with regard to credit availed on convention services. On perusal of the invoices, as pointed out by the Ld. Consultant, it is seen that the event that was conducted for a training programme for designing and installing automatic sprinkler systems. Thus the event is not for personal consumption of employees or food or beverages consumed by them. It is for conduct of event of training. The said service cannot be said to be an activity involving personal use or consumption of the employees. For this reason, I find that the event management service cannot fall under Out Door Catering Service and thus will not stand excluded from the definition of input services . The disallowance of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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