CENVAT credit on advertisement, event management, catering and housekeeping services was upheld for the pre-2011 period.

CENVAT credit was held admissible on service tax paid for advertisement, event management, catering and housekeeping services because the services were received by the appellant and their receipt was not disputed on the records. As the period in dispute was prior to 1 April 2011, the Tribunal followed earlier decisions treating similar input services as eligible for credit. The impugned order was set aside to the extent challenged, and the appellant was entitled to avail the credit on the services in question.

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Issues: Whether the appellant was entitled to CENVAT credit of service tax paid on advertisement, event management, catering and housekeeping services for the period March 2005 to September 2008.

Analysis: The services in question were received by the appellant and their availment was not disputed on documents or on the factum of receipt. The period involved was prior to 01.04.2011, and the issue stood covered by Tribunal and other cited decisions holding such credit eligible on similar services.

Conclusion: The appellant was entitled to avail CENVAT credit on the ices in dispute, and the impugned order to the extent challenged was set aside.

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