Cenvat credit on event management, travel-related stay costs, and office furniture was held admissible for taxable service business use.

Cenvat credit was held admissible on event management services used for seminars and workshops aimed at canvassing existing and prospective customers, as they qualified as sales promotion connected with the taxable output service. Credit was also allowed on guest house or hotel expenses incurred during staff travel for software implementation, troubleshooting and after-sales support, because the expenditure was business-related and not personal consumption. Chairs and modular furniture in the office premises were likewise treated as eligible input items for the business of rendering taxable services, following Tribunal precedent. The disallowance was therefore unsustainable, and the denial of credit was set aside with consequential reliefs.

---

---

Issues: Whether Cenvat credit was admissible on event management services used for jointly hosting seminars and workshops, on guest house or hotel expenses incurred during travel for business implementation and after-sales support, and on chairs or modular furniture used in the office premises.

Analysis: The event management service was used for conferences and workshops meant to canvass existing and prospective customers and therefore constituted sales promotion connected with the appellant's taxable output service. The guest house or hotel expenditure was incurred in the course of staff travel for software implementation, troubleshooting and after-sales service, and was not personal consumption. The chairs and modular furniture were treated as eligible for credit since they were used in the business of rendering taxable services and the issue stood covered by the cited Tribunal precedent.

Conclusion: Cenvat credit was admissible on all the disputed heads and the disallowance was unsustainable.

Final Conclusion: The appeal succeeded, the denial of credit was set aside, and the appellant was held entitled to the related consequential reliefs.

---