2016 (9) TMI 1486 - AT - Central Excise

CENVAT Credit - input service - Business Exhibition Service - Held that - As the Business Exhibition Service has been availed by the appellant for display of goods in exhibition which is ultimately business promotion activity. Therefore, the said activity is having the nexus of the manufacturing business of the appellant - the appellant is entitled to take Cenvat credit on Business Exhibition Service during the period of 2009-2010 - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT Chandigarh allowed the appellant to take Cenvat credit on Business Exhibition Service for the period of 2009-2010 as it has a nexus with the manufacturing business. The impugned order denying the credit was set aside. (2016 (9) TMI 1486 - CESTAT CHANDIGARH)