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    <title>2024 (5) TMI 1196 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed the appeal regarding Cenvat credit on service tax for hotel charges and event management services under Rule 9(5) of CENVAT Credit Rules 2004. The appellant claimed these services were used for organizing promotional events and sales activities. Lower authorities disallowed the credit, arguing services weren&#039;t directly/indirectly related to manufacturing finished products. The Tribunal held that services for sales promotion qualify as eligible input services for Cenvat credit, citing Honda Motorcycles precedent. The impugned order was set aside and appeal allowed.</description>
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    <pubDate>Thu, 25 Apr 2024 00:00:00 +0530</pubDate>
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      <title>2024 (5) TMI 1196 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=753143</link>
      <description>CESTAT Allahabad allowed the appeal regarding Cenvat credit on service tax for hotel charges and event management services under Rule 9(5) of CENVAT Credit Rules 2004. The appellant claimed these services were used for organizing promotional events and sales activities. Lower authorities disallowed the credit, arguing services weren&#039;t directly/indirectly related to manufacturing finished products. The Tribunal held that services for sales promotion qualify as eligible input services for Cenvat credit, citing Honda Motorcycles precedent. The impugned order was set aside and appeal allowed.</description>
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      <pubDate>Thu, 25 Apr 2024 00:00:00 +0530</pubDate>
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