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TMI Blog2017 (11) TMI 1568X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the invoices raised by their Head Office as an ISD - In my view, since the Event Management Services have organised an event for the appellant's brand “Essar Steel”, Cenvat Credit availed by them and subsequently distributed to other units as also to this unit seems to be in consonance with the law - reliance placed in the case of Castrol India Limited [2013 (9) TMI 709 - CESTAT AHMEDABAD], ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused records. 4. On perusal of records, it transpires that appellant herein had availed Cenvat credit of the service tax paid on Event Management services, based upon the distribution of Service Tax by their Head Office as an ISD. On scrutiny of records, it was noticed by the Revenue that Event Management was in respect of 'Essar Steel Infrastructure Excellence Award' jointly initiated by ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ports; Energy & power; Oil & Gas; Telecom & Urban Infrastructure. Therefore, said award quite evidently pertains to recognition of services rendred in the field of construction which is an infrastructure a service sector but not a manufacturing sector. Thus, it is entirely clear that said excellence award does not pertain to promotion of goods manufactured by respondent i.e. Iron Ore Pellets where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MCG, hence question of holding the event for promoting the product does not arise; in any case findings of the first appellate authority are that event is for giving awards/rewards to their own employees, hence question of allowing credit does not arise. 7. On careful consideration of the submissions made, I find that service tax payment by service provider under the category 'Event Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in various places. In the absence of any evidence to show that the said event management services were received for other purposes, the services have to be held as relatable to business of manufacturing only since the services are directly relatable to promotion of goods. Technical inspection services are availed in respect of quality verification etc. and such services are definitely relatable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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