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TMI Blog2006 (10) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. ORDER MRS. ARCHANA WADHWA, JUDICIAL MEMBER. The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of ₹ 75,15,733 and penalty of ₹ 10,000 confirmed and imposed upon the applicant/appellants, vide the impugned order of the Commissioner of Central Excise, Pune. 2. The appellants are engaged in the manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emoving concentrates, for which no advertisement is undertaken, they are not entitled to take the credit of the Service Tax paid on the advertisement. For the above proposition, he has relied upon the Hon ble Supreme Court s decision in the case of CCE v. Parle International Ltd. 2006 (198) ELT 486. 3. After hearing both sides duly represented by Shri V.S. Nankani, Ld. Advocate and Shri S.G. De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal, A reading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the advertisement is not relatable to concentrate. Evidently, the department has taken two contra stands. When the question of adding the value of advertisement of aerated bottles comes, the revenue is of the view that the same should be included in the value of the concentrate. On the other hand, at the time of grant of credit of Service Tax paid on such advertisement, revenue has taken a stand t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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