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TMI Blog2015 (6) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER Heard both sides and perused the records. 2. The issue involved in these appeals relates to taking of cenvat credit on Mandap Keeper/Convention service, which has been denied by the authorities below. Since, the issue is identical, all the appeals are taken up together and a common order is being passed. 3. With regard to the Appeal Nos. E/51085/2014 & E/51105/2014, the issue in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by Hotel Maratha, Mumbai to the appellants and also the internal approval note of the appellant, indicating the purpose for which the payment has been made. In the said internal note, it has been clearly mentioned that for launching a new swift desire car, the said expenditure has been incurred by the appellant, which is nothing but the sales promotion activities of their product, which fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. In this regard, I have perused the invoices issued by the service provider. In the invoice No. 93021 dated 4.4.2012 issued by M/s Automotive Research Association of India, the description of service has been mentioned as "delegate fees for two participants three day VIP Programme on Vehicle Dynamics and Hardware Loop from 4.4.2012". Further, in the invoice dated 22.3.2011, the said service prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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