9911796707
TMI Blog2007 (4) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 concentrates 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. They took credit of service tax paid on advertisement charges as input service used in or in relation to manufacture of concentrates. However, the same was denied by the Commissioner on ground that the advertisement is on account of final product i.e. aerated waters and not in respect of their concentrates and since the appellant is manufacturing and removing concentrates, for which no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput services" defined under the Credit Rules is in 3 parts - 'Part I: Service used by the provider for providing output services Part II: Services used by the manufacturer, either directly or indirectly, in or in relation to the manufacture of final products and clearances of final products from the place of removal. Part III: Certain specified services mentioned in the inclusive part of the definition. These are services generally used by a business and ordinary have no relation to the final product." It was submitted that in order to avail credit of taxable service received by the appellant, he should be covered by either second part or third part of the definition of "input service". There is no dispute to the fact that appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d party and was there fore held not liable to be included in the assessable value. In the present case, the advertisements are undertaken by the appellant himself for promoting the sale of his concentrates, and therefore credit on the same cannot be denied. 5. We have considered the submission. We find that t is admitted 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 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 final products. Since in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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