2018 (3) TMI 989

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....For the Respondent : Mr. Amarinder Singh, Advocate ORDER Per : Devender Singh The present appeal has been filed by the Revenue against the impugned order dt. 31.08.2017. 2. The input service credit was denied to the respondent for the organizing the function of family day under the category of Event Management Services. The period involved is April 2010 to March 2011. A show cause noti....

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.... Suzuki India Limited vs. CCE, Gurgaon vide Final Order No. 60218/2017 dt. 03.02.2017 in Appeal No. E/2442/2010-EX[SM]. He also relied upon the decision of the Hon ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt Ltd vs. CCE, LTU, Bangalore 2011 (24) STR 645 (Kar.). 5. Heard both the parties and perused the record. 6. I find that the Ld. Commissioner (Appeals) has correctly....

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....haustive than input. Whether it is input or input service there should be nexus or an integral connection with the manufacture of final products as well as the business activity. At the same time, because of the exhaustive definition of input service, the scope of nexus or integral connection is also explained and infact is specifically provided. Therefore to find out whether there is a nexus or i....

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....be separated from the business of manufacture of final product. In order to run the industry without any problem from the insiders or from outsiders, incurring of such expenses has unfortunately become a part of running the establishment. If a Multi National Company celebrates the 1st November as a Karnataka Rajosthava Day and spends lavishly for their employees and also sought participation in th....