https://www.taxtmi.com/article/detailed?id=491 Service tax paid on advertising and sales promotion is allowable as CENVAT credit where those services are input services that promote sale and thus facilitate manufacture. The Bombay High Court read Rule 2(1) broadly, treating "includes" and "activities relating to business" expansively so advertising of a finished branded product manufactured by third parties may have an immediate nexus to and directly benefit the manufacturer of intermediate inputs, permitting input credit even when the appellant did not manufacture the finished product. en-us Tue, 15 Sep 2009 00:00:00 +0530 Thu, 10 Dec 2009 18:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=491 Service tax paid on advertising and sales promotion is allowable as CENVAT credit where those services are input services that promote sale and thus facilitate manufacture. The Bombay High Court read Rule 2(1) broadly, treating "includes" and "activities relating to business" expansively so advertising of a finished branded product manufactured by third parties may have an immediate nexus to and directly benefit the manufacturer of intermediate inputs, permitting input credit even when the appellant did not manufacture the finished product. Articles Cenvat Credit Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=491