Event Management Service used for promoting brand value is Input Service

Moneygram India P. Ltd. Vs Assistant Commissioner (CESTAT Mumbai)

Issue under consideration is that whether the Appellants are entitled to avail CENVAT Credit on the input service viz. event management service?

The learned Advocate for the Appellant submits that events are organized by the Appellant company for promoting their brand value and thus having direct nexus with the output service provided by the Appellant. 

CESTAT find that a similar issue has been considered by the Division Bench of this Tribunal in Honda Motorcycle & Scooter (I) Pvt. Ltd’s case. It is not in dispute that event management service has been used by the Appellant for promoting their brand value as recorded by both the authorities below in the respective orders. Thus, following the aforesaid judgment, CESTAT do not find merit in the impugned order.

Consequently, the same are set aside and the appeals are allowed.

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