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<h1>CENVAT credit for advertising, event management, catering and housekeeping input services in 2005-08 upheld; denial order set aside</h1> The dominant issue was whether input services such as advertisement/event management, catering, and housekeeping qualified for CENVAT credit for March ... Eligibility to avail CENVAT credit of the service tax paid on various services - Advertisement/Event Management Services - Catering Services - Housekeeping Services - HELD THAT:- The period involved in this case is from March, 2005 to September, 2008 and the CENVAT credit availed on various services which were received by the appellant as enumerated herein above are held as eligible by the decisions as cited. It is also to be noted that the availment of CENVAT credit is not disputed on the documents and there is no dispute on the receipt of services received by appellant during the period in question, hence we hold that ratio of the various decisions as cited would cover issue in favour of the appellant and it has to be held that appellant is eligible to avail CENVAT credit and the impugned order to the extent contested in this appeal needs to be set aside. The impugned order is set aside and the appeal is allowed. The appeal challenged an Order-in-Original denying CENVAT credit on service tax paid for input services including 'Advertisement/Event Management Services, Catering Services, [and] Housekeeping Services.' The dispute concerned the appellant's 'eligibility to avail CENVAT credit' for the period March 2005 to September 2008 (i.e., prior to 01.04.2011). The appellant relied on Tribunal and High Court decisions holding similar services to be eligible input services for credit. The record showed no controversy regarding 'the documents' supporting the credit or 'the receipt of services received by appellant during the period in question.' Applying the 'ratio' of the cited precedents, the Tribunal held that the issue was covered in the appellant's favour and that the appellant 'is eligible to avail CENVAT credit.' Consequently, 'the impugned order to the extent contested in this appeal needs to be set aside,' and 'The impugned order is set aside and the appeal is allowed.'
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