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TMI Blog2013 (12) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... ated. They availed services of the event management for organizing the function. The appellant took Cenvat credit of Rs. 1,43,377/- in respect of the Service Tax paid on the event management service used for organizing this function. The department being of the view that the event management service used for organizing this function has no nexus with the manufacture of the final products, issued a show cause notice to the appellant for denial of the Cenvat credit, its recovery along with interest and for imposition of penalty, as according to the department, this function was only a religious function and not an event for sales promotion. The show cause notice was adjudicated by the Dy. Commissioner vide Order-in-Original, dated 30-9-2011, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the finding of the Commissioner (Appeals) is prima facie incorrect as when it is not denied that the function was attended by the dealers and retailers, it is clear that the same was meant for promoting the sales. He, therefore, pleaded that the appellant have strong prima facie in their favour and hence, the requirement of pre-deposit of Cenvat credit demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed till the disposal of the appeal. 4. Shri Govind Dixit, ld. departmental representative, raised a preliminary objection that he is handicapped as relied upon documents (RUDs) mentioned in the show cause notice have not been supplied. He further pleaded that no evidence has been produce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and higher officers might have been interacted with them, the Cenvat credit is sought to be denied only on the ground that it is a religious function because the function has been organized in the temple. I am of the prima facie view that ground for denying Cenvat credit is not correct, as just because the function was organized at the temple, it would not become a religious function when there is no evidence that it was only for their employees and no dealers or retailers had been invited. As such, the appellant have strong prima facie in their favour. The requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty is, therefore waived for hearing of the appeal and recovery thereof is stayed till the disposal of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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