https://www.taxtmi.com/caselaws?id=357286 The appeal by the Revenue, challenging the disallowance of input service credit for organizing a family day function under Event Management Services, was dismissed. The Member found that the family day function was integral to the business activity of motivating workers to enhance productivity, thus entitling the respondent to avail the Cenvat credit. The decision was based on precedents emphasizing the nexus between such activities and the manufacturing process, ultimately upholding the Ld. Commissioner (Appeals) ruling in favor of the respondent. en-us Wed, 14 Mar 2018 00:00:00 +0530 Mon, 18 Mar 2019 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357286 The appeal by the Revenue, challenging the disallowance of input service credit for organizing a family day function under Event Management Services, was dismissed. The Member found that the family day function was integral to the business activity of motivating workers to enhance productivity, thus entitling the respondent to avail the Cenvat credit. The decision was based on precedents emphasizing the nexus between such activities and the manufacturing process, ultimately upholding the Ld. Commissioner (Appeals) ruling in favor of the respondent. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357286