2015 (6) TMI 1080

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..... perusal of invoices 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 it is found 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 falls under the inclusive pa .....

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..... rvices indicated therein are confirming to the taxable service i.e. Coaching and Training, which is specifically finding place in the definition of input service for the purpose of taking the CENVAT credit - CENVAT credit allowed on convention service. Appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51085-51087 & 51105/2014 -Ex(SM] - Final Order No. 54134-54137/2015 - Dat .....

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..... rence etc. Thus, according to the appellant, such services are confirming to the definition of input service under the head 'sales promotion activities'. I find that the credit has been denied on the said services on the sole ground that the same have not been used directly or indirectly, in or in relation to manufacture and clearance of the final product. The other reason assigned for dis .....

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..... Service utilized for the sales promotion activity. Thus, in my considered view, denial of cenvat credit on the Mandap Keeper Service is not in conformity with the Cenvat statute, and accordingly, the impugned orders are set aside and the appeals are allowed in favour of the appellant. 4. With regard to Appeal Nos. E/ 51086/2014 51087/2014, the convention service is in dispute, on which cenva .....

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..... makes the position clear that the services indicated therein are confirming to the taxable service i.e. Coaching and Training, which is specifically finding place in the definition of input service for the purpose of taking the Cenvat credit. Accordingly, denial of Cenvat credit on the disputed service namely, 'convention service' is not proper and justified, and thus, the impugned order .....

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