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2014 (10) TMI 452
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...., Superintendent (AR), for the Respondent. ORDER Cenvat credit of Service Tax paid has been denied on "outdoor catering service", "convention service", "event management service" and "market research service" totalling to Rs. 5,29,647/- availed during the period from April 2006 to March 2007. Penalty of Rs. 1,30,000/- also has been imposed on the appellant under Rule 15 of Cenvat Credit Rule....
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.... input service or not. In the absence of clear finding whether services received were covered by the definition of input service, the ground on which credit denied cannot be sustained. In any case, after going through the invoices, I find that services were received for business promotion and sales promotion of the appellant and therefore, credit of Service Tax paid cannot be denied. Convention....
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....nce 'event management service' was rendered for their customers and employees and it was done for sales promotion/business of the appellants, I consider that credit of Service Tax paid on this service cannot be denied. Market Research Service : Credit of Service Tax paid amounting to Rs. 62,424/- has been denied. Learned Chartered Accountant submits that company conducted a survey to find out a....