Cenvat Credit available on service directly related to manufacturing activity

M/s Godawari Power & Ispat Ltd. Vs. CCE (CESTAT Delhi) Cenvat credit on various services has been denied viz. air travel, architect, club membership, event management and sponsorship to the appellant on the premise that these services are input services as per Rule 2(l) of the Cenvat credit Rules 2004. 2. Heard the parties. Each service is dealt separately as under : (a) Air Travel Service : – The said service has been used by the Directors/employees of the appellant for business promotion i.e. for sale and purchase of their goods. Therefore, the said service is directly related to t...