2014 (8) TMI 90

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....t to show cause as to why he should not disallow the CENVAT credit availed by the appellant on certain services, on the ground, that there was lack of proper documents as prescribed under Rule 9(1) of the CENVAT Credit Rules, 2004 (hereinafter referred to as the "Rules") and that the services were not directly or indirectly used in or in relation to manufacture. The appellant submitted a reply submitting that the advertising expenses were incurred for sales promotion of the final products and consequently, the same was covered under the definition of "input service". In respect of bus transportation service, the appellant submitted that the same was utilised for official work or for transporting the staff to the factory and back and was the....

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.... a motor cab and, consequently, CENVAT credit could not be allowed. The appellate authority also held that in respect of event management, the activity was being organized outside the manufacturing premises and, consequently, was not an input service. The appellant, being arrived by the appellate order, preferred a second appeal before the Tribunal contending that the activity of sales promotion cannot be carried within the factory premises and that it was wrong to contend that sales promotion service was not an input service. The appellant further submitted that bus was being used to transport the staff, which was part of the integral business and, consequently, CENVAT credit was to be given on such expenses. The Tribunal dismissed t....

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.... used of transportation of workmen to its factory is ex-facie perverse and against the invoice already on record before the Tribunal and as such, liable to be reversed and the claim of the CENVAT Credit made by the appellant on bus transportation services is liable to be allowed ?" We have heard Sri Rahul Agarwal, the learned counsel for the appellant and Sri R.C.Shukla, the learned counsel for the department. Having heard the learned counsel for the opposite parties at some length, we find that the Tribunal has gone beyond the admitted case of the parties before the authorities below and has rejected the appeal, on the ground, which was not in dispute. In so far as bus transportation is concerned, the department's own case was....