For some reason on my LG eARC won’t work without it. CEC is the mechanism that allows the TV to control other devices via the HDMI cable. Like turning the TV off also turns off my HT receiver.
It also includes volume control data, so when I hit up/down on my TV remote the receiver volume changes. Perhaps that’s why CEC is a per-requisite to having eARC working.
So you would think that enabling eARC would automatically enable CEC, right? Well it doesn't, at least on mine.