https://www.taxtmi.com/caselaws?id=383652 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. en-us Tue, 23 Jul 2019 00:00:00 +0530 Mon, 29 Jul 2019 08:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383652 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. Case-Laws Service Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383652