2010 (5) TMI 806 - SCH - Central Excise

Whether the Appellants, who are manufacturers of non-alcoholic beverage bases (concentrates) are eligible to avail credit of the service-tax paid on advertising services, sales promotion, market research and the like availed by them and utilize such credit towards payment of excise duty on the concentrate - the decision in the case of M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III 2009 (8) TMI 50 - BOMBAY HIGH COURT contested - Held that - respondent seeks time to file reply affidavit. Let the needful be done within four weeks. Rejoinder affidavit, if necessary, may be filed within four weeks thereafter.

Summary

The Supreme Court in Citation 2010 (5) TMI 806 - SC Order, addressed a High Court Reference (CEA No. 118/2007 of The HIGH COURT OF BOMBAY dated 26/08/2009). Justices Mr. D.K. Jain and Mr. C.K. Prasad presided over the case. The petitioner was represented by Mr. G.E. Vahanvati, A.G., and others, while the respondent was represented by Mr. Ashok H Desai, Sr. Adv., and others. The court condoned the delay, issued notice, and allowed time for the respondent to file a reply affidavit within four weeks.