CESTAT allows Cenvat credit for skill competition between dealers & employees

Maruti Suzuki India Ltd Vs Commissioner of CE & ST (CESTAT Chandigarh) M/s Maruti Suzuki India Ltd. (Appellant) is in appeal against the impugned order wherein cenvat credit on event management service has been denied on the ground that the same does not cover under Rule 2(l) of the Cenvat Credit Rules, 2004 as input service. The Appellant is a manufacturer of motor vehicles and parts thereof and paying excise duty on all clearances. The Appellant is availing various kinds of input services including event management service. In this case, the dispute is with regard to availment of cenvat...