Sale of tickets for cricket tournament not an exempted service hence no CENVAT reversal u/r 6(3)

India Cements Ltd. Vs Commissioner of Central Excise (CESTAT Chennai) CESTAT Chennai held that sale of ticket for cricket tournament cannot be considered as an exempted service and therefore no Service Tax is required to be reversed in terms of Rule 6(3) (i) CENVAT Credit Rules, 2004. Facts- Based on the scrutiny of the ledgers of appellant, it appeared that they accounted income from sale of tickets. The tickets were sold by the appellant through various methods like Gate sales, Counter sales, Showroom sales, etc. It appeared to Department that appellant was rendering the service of ‘provid...