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TMI Blog2016 (12) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... dit is admissible on outdoor catering service/ mandap keeper service and convention service was analysed by the Tribunal and has been held in favour of the assessee in the case of M/S Reliance Industries Ltd., Vs CCE & ST, LTU, Mumbai [2016 (8) TMI 123 - CESTAT MUMBAI]. The appellants are eligible for credit - appeal allowed - decided in favor of appellant. - Appeal No. E/20021/2015 - FINAL ORDER No.A/30916/2016 - Dated:- 28-9-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. Karan Talwar, Advocate for the Appellant. Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. [Order per: Sulekha Beevi, C.S.] The appellants are engaged in the manufacture of various products and are availing the facility of CENV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s within the period prior to 01.04.2011. The Ld. Counsel submitted that the various services were essentially availed by the appellant for carrying out their business of manufacturing activity and would qualify as input services. He relied upon the judgments rendered in the following cases: i) CCE Vs Parth Poly Wooven Pvt. Ltd., [(2012) 25 S.T.R. 4 (Guj)] ii) CCE, Bangalore-III Vs Stanzen Toyotetsu India (p) Ltd., [2011 (23) S.T.R. 444 (Kar.)] iii) CCE ST, Mangalore Vs Refinery Petrochemicals Ltd., [2016 (42) S.T.R. 6 (Kar.)] iv) M/S Reliance Industries Ltd., Vs CCE ST, LTU, Mumbai [2016-TIOL-2392-CESTAT-MUM] 4. On behalf of the department Ld. AR Sh. Nagraj Naik strongly defended the findings in the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... keholders like Advocates, Arbitrators, Auditors, Banks, Consultants, Customers, Contractors, Insurance Companies, Port, Suppliers, Trade Unions, local representatives, and various State and Central Governments Departments like Railways, Central Excise, Customs, Service Tax, Income Tax, Provident Fund, Commercial Tax, Municipal Corporation, Labour Welfare, Water Supply, Pollution Control, Factories, Revenue and Police, etc., during the course of their business activities. The Noticees are subjected to various kinds of Audit like Statutory Audit, CAG Audit, ISO Audit, OHSAS Audit, EA-2000 Audit, CERA Audit etc. The Noticees conduct sales promotion activities like Customers Meet, Partnership Summit, etc. The Noticees also conduct various kinds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant organization. It is also not disputed that the invoices were raised in the name of appellant and not in the name of any employee. Further, the department has not adduced any evidence to establish that the subject services were availed for the personal consumption of any employee of the appellant organization. The issue whether after 01.04.2011 credit is admissible on outdoor catering service/ mandap keeper service and convention service was analysed by the Tribunal and has been held in favour of the assessee in the case of M/s Reliance Industries Ltd., (supra). 7. On appreciation of facts of the case and following the decision laid in M/s Reliance Industries Ltd., I hold that the appellants are eligible for credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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