CENVAT Credit Allowed on Health Services and PR for Brand Enhancement; Denied for Interior Decor and Photography

CESTAT partially allowed appeal concerning CENVAT credit eligibility on various input services. Health & fitness services used for employee assignments and public relations services for brand enhancement qualified as eligible input services. Interior decorator services for guesthouse renovation (Rs.6,93,107/-), packaging services for employee goods transport, photography, and ship management services were deemed ineligible due to insufficient evidence linking them to output services. Rent-a-cab services prior to 01.04.2011 qualified for CENVAT credit per CBIC Circular 943/4/2011-CX. Tribunal rejected denial of credit based on premises address exclusion from registration certificate, considering it a procedural lapse. Event Management, Insurance, and GTA services demands were set aside. .....

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