2018 (10) TMI 527

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..... cally included in the definition. This inclusion removes any doubt that even though these services were not used in relation to manufacture but by specific inclusion, credit was allowed. There is no doubt that the services in question are input service in terms of definition of input service - appeal allowed - decided in favor of appellant. - Appeal No. E/10565-10566/2018-SM - A/11928-11929/2018 - Dated:- 28-8-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Shri Jigar Shah (Advocate) For Respondent: Shri J.Nagori (A.R.) ORDER Per: Ramesh Nair The issue involved in the present case is whether the appellant is entitled for cenvat credit in respect of various services related to Sales Promotion Mark .....

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..... Coca Cola India Pvt. Ltd Vs. CCE 2009 (15) STR 657 (Bom) CCE Vs. Ultratech Cement Ltd 2010 (260) ELT 369 (Bom.) Commissioner Vs. Dynamic Industries Ltd 2014 (307) ELT 15 (Guj.) CCE Vs. Manikgarh Cement 2010 (20) STR 456 (Bom.) Ramala Sahkari Chini Mills Ltd Vs. CCE 2010 (260) ELT 321 (SC) 3. Sh, J. Nagori Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by both the sides and perused the records, I find that in both the orders of the lower authorities, it was not disputed that all the services are related to Sales Promotion Marketing of the goods exported by the appellant, therefore, even though services e .....

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..... a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital good; or (BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person ; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or (C) .....

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