2015 (4) TMI 645

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..... at being not possible to be isolated, Rule 2(l) of the Cenvat Credit Rules, 2004 allows Cenvat credit on service tax paid to avail such service and sales promotion expenses being attributable to the service availed, input credit of service tax paid cannot be denied on the commission paid. Further, the service tax paid on the security service availed for protection of factory is admissible for exi .....

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..... in accordance with law connected with the provision of the factory and sales promotion being attributable for promoting sales, and the provision of Rule 2 (l) of Cenvat Credit Rules, 2004, permits consideration of eligibility of the appellant to the Cenvat credit that may be allowed. 3. The nexus of the expenditure on security services used for the factory and manufacture facility there at bei .....

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