2021 (9) TMI 414

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....or the Respondent: Mr. H. S. Brar, Authorized Representative ORDER The appellant is in appeal against the impugned order wherein cenvat credit on event management service has been denied for the period June 2012 to June 2017 on the ground that the same does not cover under Rule 2(l) of the Cenvat Credit Rules, 2004 as input service. 2. The brief facts of the case are that the appellant is....

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....ed to be made along with interest and penalty was also imposed. Aggrieved from the said order, the appellant is before me. 3.1 The ld. Counsel Ms. Krati Singh, Advocate appearing on behalf of the appellant submits that Skill Competition between dealers and employees is a big event with regard to sale promotion of the appellant's product as by that competition, they award the best dealer who has....

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....d. That activity is directly related to the manufacturing of the new product through new pipe line. In these circumstances, they are entitled for cenvat credit which formed the integral part as input service. 4. The ld. AR reiterates the findings of the impugned order. 5. Heard the parties, considered the submissions. 6. The facts of the case are not in dispute that cenvat credit has been....

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....service. (b) Other business events services - Vishwakarma Puja and inauguration of new pipe line are basically two others business events services for which cenvat credit was sought to be denied. In fact, Vishwakarma Puja is a big festival for the workers who work on machines and they pray to the God for good running of their machines by doing Vishwakarma Puja. Further, when a new pipe line sta....