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TMI Blog2018 (3) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Advocate ORDER Per : Devender Singh The present appeal has been filed by the Revenue against the impugned order dt. 31.08.2017. 2. The input service credit was denied to the respondent for the organizing the function of family day under the category of Event Management Services. The period involved is April 2010 to March 2011. A show cause notice was issued demanding duty of Rs. 14,99,53 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Order No. 60218/2017 dt. 03.02.2017 in Appeal No. E/2442/2010-EX[SM]. He also relied upon the decision of the Hon ble Karnataka High Court in the case of Toyota Kirloskar Motor Pvt Ltd vs. CCE, LTU, Bangalore 2011 (24) STR 645 (Kar.). 5. Heard both the parties and perused the record. 6. I find that the Ld. Commissioner (Appeals) has correctly followed the judgment of this Tribunal in responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here should be nexus or an integral connection with the manufacture of final products as well as the business activity. At the same time, because of the exhaustive definition of input service, the scope of nexus or integral connection is also explained and infact is specifically provided. Therefore to find out whether there is a nexus or integral connection with the manufacturer of final products. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uct. In order to run the industry without any problem from the insiders or from outsiders, incurring of such expenses has unfortunately become a part of running the establishment. If a Multi National Company celebrates the 1st November as a Karnataka Rajosthava Day and spends lavishly for their employees and also sought participation in the said function by the jurisdictional police and on that mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, I hold that the activity of family day function is related to business activity of the respondent. Therefore, I hold that the respondent is entitled to avail the Cenvat credit of Event Management Services for family day function. 7. In view of the above, I find that there is no merit in the appeal filed by Revenue. Accordingly, the same is dismissed. ( Dictated and pronounced in the court ) X X X X Extracts X X X X X X X X Extracts X X X X
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