9911796707
TMI BlogCenvat Credit on input services - goods manufactured by othersX X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit on input services - goods manufactured by others X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal has held that the appellant is not eligible for the credit on the input service i.e. advertising service used in relation to the aerated water which is produced by another manufacture. In the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstant case, the appellant is undertaking advertisement for aerated water for manufacture ex-bottlers, which according to them enhance the sale of the aerated water and in turn enhance the sale of con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... centrates while paying duty on the concentrates. It is their say, that the price at which the duty is paid includes expenses incurred by them in advertisement for aerated water. We find that it is ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted fact that advertisement is undertaken not for the promotion of concentrates but for promotion of sales of aerated waters manufactured out of concentrates which are manufactured by bottlers and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not the appellant. This cannot be considered to be covered by the definition as being input services used by the manufacturer whether directly or indirectly in or in relation to the manufacture of fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al products. Since in the present case, the products are concentrates, advertisement for aerated waters cannot be considered as an advertisement for concentrates. They are therefore clearly not covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the second part of the definition of "input service". X X X X Extracts X X X X X X X X Extracts X X X X
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