https://www.taxtmi.com/caselaws?id=76921 Event Management service used for an employee celebration connected with plant expansion was not treated as an input service under the Cenvat Credit Rules, 2004 because the assessee failed to show, with supporting evidence, that the service was used for business purposes. Although the input service definition extends to activities relating to business, the material produced did not establish advertisement, sales promotion, or any other business-linked activity. The expenditure was characterised as entertainment of employees rather than a qualifying business input, so Cenvat credit was held inadmissible. en-us Tue, 06 Oct 2009 00:00:00 +0530 Mon, 01 Nov 2010 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76921 Event Management service used for an employee celebration connected with plant expansion was not treated as an input service under the Cenvat Credit Rules, 2004 because the assessee failed to show, with supporting evidence, that the service was used for business purposes. Although the input service definition extends to activities relating to business, the material produced did not establish advertisement, sales promotion, or any other business-linked activity. The expenditure was characterised as entertainment of employees rather than a qualifying business input, so Cenvat credit was held inadmissible. Case-Laws Service Tax Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76921