TMI Blog2017 (2) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... celebrate for the workers who are working in the factory of the appellant. The said function will boost the month of the worker to produce more - the activity of Family Day function is related to the business activity of the appellant - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/2442/2010- (SM) - FINAL ORDER NO: 60218 / 2017 - Dated:- 3-2-2017 - Hon ble Mr.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of excisable goods in the course of their business is entitled for input services credit. Admittedly, the services of Family Day was celebrate for the workers who are working in the factory of the appellant. The said function will boost the month of the worker to produce more. In that circumstances, I hold that the activity of Family Day function is related to the business activity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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