TMI Blog2021 (9) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... of the product - the said service is an integral part of manufacturing as well as sale activity, which is conducted by the appellant - the said service do qualify as input service in terms of Rule 2(l) of the Cenvat Credit Rules, 2004 - the appellant is entitled to cenvat credit for the said service. Other business events services - HELD THAT:- Vishwakarma Puja and inauguration of new pipe line are basically two others business events services for which cenvat credit was sought to be denied. In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for good running of their machines by doing Vishwakarma Puja - these two pujas are also integral part of manufacturing activity. Therefore, f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit for the said services, therefore, recoveries were proposed to be made along with interest and penalty was also imposed. Aggrieved from the said order, the appellant is before me. 3.1 The ld. Counsel Ms. Krati Singh, Advocate appearing on behalf of the appellant submits that Skill Competition between dealers and employees is a big event with regard to sale promotion of the appellant s product as by that competition, they award the best dealer who has done effective sale of the appellant and to the employees who achieved the sale targets by this event, the other dealers/employees would also be motivated to promote the sale of the product of the appellant. Therefore, the said event is directly/indirectly related to the sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is conducted by the appellant. In these circumstances, the said service do qualify as input service in terms of Rule 2(l) of the Cenvat Credit Rules, 2004. Accordingly, the appellant is entitled to cenvat credit for the said service. (b) Other business events services Vishwakarma Puja and inauguration of new pipe line are basically two others business events services for which cenvat credit was sought to be denied. In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for good running of their machines by doing Vishwakarma Puja. Further, when a new pipe line starts, a puja is performed for good running of this pipe line. In these circumstances, these two pujas are also integral part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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