Case Law Details
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 credit on two types of event management services, namely Skill Competition between dealers and employees and other business events services like Vishwakaram Puja, inauguration of production line, etc.
The reason for denial of Cenvat credit is that these services are not related to manufacturing activity or sales promotion of the Appellant therefore they are not entitled to cenvat credit.
The Hon’ble CESTAT, Chandigarh held that that the Appellant has rightly taken the Cenvat credit for the above-discussed services and explained that:
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