Denial of CENVAT credit merely because invoice didn’t mentioned event details is unjustified

Commissioner, Central Excise & CGST Vs Trinetra Cement Limited (CESTAT Delhi) CESTAT Delhi held that denial of CENVAT credit of ‘event management services’ merely because invoice didn’t mention what event was being organized is unjustified. Facts- The appellant submits that the Event Management services were availed in relation to events such as annual award and other functions organized for its dealers based on their sales performance. Such awards, incentivize and improve sales performance. Learned Commissioner rejected the claim on the ground that the invoices do not mention any ev...