2018 (6) TMI 1299

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..... pondent(s) ORDER Per : Ashok Jindal The appellant is in appeal against the impugned wherein the cenvat credit is sought to be denied on the input services namely, organising Event Management service, on the ground that the invoices are not in the name of the appellant. On the basis of audit, the above discrepancy was found and therefore, a show cause notice was issued to the appellant by invoki .....

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..... appellant as input service for promotion of their space for advertisement on their clients. Therefore, the same is to be classified input service in terms of Rule 2(l) of Cenvat Credit Rules, 2004, and the appellant is entitled to avail Cenvat credit. 3. On the other hand, ld. AR objected the contention of the ld. Counsel and submits that appellant has not provided certificate from their Head Off .....

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..... to deny Cenvat credit on two grounds (a) the invoices are not in the name of the appellant, and (b) that event management service is not input service for the appellant. (a) Invoices are not in the name of appellant - I find that the appellant has produced a certificate issued by the service provider and rectified invoices showing that the service has been provided to the appellant only and inad .....

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..... ce provided by the appellant. The case of the appellant is that, they are organising events for promotion of the space which they want to provide to their clients but the adjudicating authority has gone on some other issues stating that the said event management service has not been received by the appellant but has been received by their clients. From the records, it is not coming out from where .....

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..... is not paying service tax. In that circumstance, the arguments advanced by ld. AR are not acceptable and the findings of the authorities below are without any basis or evidence that the input service availed by the appellant is actually availed by their client. In that circumstance, the evidence shown by the appellant in the form of invoice is acceptable. Therefore, I hold that appellant is entit .....

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