2018 (3) TMI 924

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....nt Per Ashok Jindal: The appellant has filed this appeal against the impugned order wherein the cenvat credit availed on Pandal Shamiana has been denied to the appellant on the premise that Pandal Shamiana used for Vishwkarma Pooja for organizing Olympiad competition and Deepotsav is not related to their manufacturing activity in terms of Rule 2 (l) of the Cenvat Credit Rules, 2004, therefore, t....

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.... regard to the Olympiad organised by the appellant. The same activity is in relation to the advertisement of their product, therefore, they are entitled to avail cenvat credit on the above service. 6. Heard the parties and considered the submissions. 7. I find that cenvat credit sought to be denied on Pandal Shamiana service availed by the appellant for Vishwkarma Pooja, Deepotsav and Olympiad. ....

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....o avail cenvat credit as the same has no nexus directly or indirectly with the manufacturing activity. Olympiad organised by the appellant: The said function has organised by the outsider and the appellant is only sponsor of that. The contention of the appellant is that the same is covered under the advertisement service. In fact, the said Olympiad function organised by outside agency and no pa....