<h1>Mumbai Tribunal Denies Cenvat Credit for Advertising Services, Clarifies 'Input Service' Definition for Aerated Water Ads.</h1> A tribunal in Mumbai ruled that an appellant is not entitled to Cenvat Credit for advertising services related to aerated water produced by another manufacturer. The appellant argued that advertising the aerated water boosts the sale of their concentrates, on which they pay duty. However, the tribunal found that the advertising was for the aerated water, not the concentrates, and thus does not qualify as an 'input service' under the relevant definition. Consequently, the expenses for advertising aerated water cannot be included in the input services for the manufacture of concentrates.