2017 (11) TMI 1568 – CESTAT HYDERABAD – TMI – CENVAT credit – Event Management services – period April 2005 to August 2009 – Held that: – It is also not disputed that cenvat credit availed by appellant for this period is based 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], where it was held that The services had to be held as relatable to business of manufacturing only since the services are directly relatable to promotion of goods – credit allowed – appeal allowed – decided in favor of appellant. – E/30985/2017 – A/31783/2017 – Dated:- 26-10-2017 – Mr. M.V. Ravindran, Member(Judicial) Sri Nikil Rungta, Advocate for the Appellant. Shri Aru
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t, the first appellate authority has reversed the findings of the adjudicating authority on this point by recording as under: Further, the second part of the contention clearly states that ESSAR STEEL INFRASTRUCTURE EXCELLENCE AWARD has been initiated by E 18 a brand activator and by Esssar Steel, have been instituted to recognise & felicitate the infrastructure companies for excellence and strategic initiatives in the field of construction, which statement itself in un-ambiguous terms proves beyond any rationale of doubt that said award is meant for promoting excellence in the field of infrastructure projects like Highways; Flyovers; Railways; Airports; 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 perta
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uthority 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 Management Services' for the period April 2005 to August 2009 is not disputed. dt is also not disputed that cenvat credit availed by appellant for this period is based 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. The findings of the Tribunal in the case of Castrol India Limited (supra) regarding the eligibility to avail Cenvat Credit on the said services is very clear which I reproduce: 11. As regards event management service, event management firms provide services
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