https://www.taxtmi.com/caselaws?id=190332 Cenvat credit on advertisement and sales promotion services used for 100 gram tin packs of pan masala was treated as prima facie allowable for stay purposes because Rule 15 of the Pan Masala Packing Machines Rules, 2008 applies only to input, capital goods, or input services used in manufacture of notified goods. Advertisement and sales promotion services are ordinarily connected with the business of manufacture rather than direct manufacture, and there was prima facie merit in the contention that promotion of tin packs did not justify proportional denial of credit for retail pouch packs. The pre-deposit of the demand, interest, and penalty was waived and recovery stayed. en-us Tue, 23 Dec 2014 00:00:00 +0530 Mon, 13 Feb 2017 09:57:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190332 Cenvat credit on advertisement and sales promotion services used for 100 gram tin packs of pan masala was treated as prima facie allowable for stay purposes because Rule 15 of the Pan Masala Packing Machines Rules, 2008 applies only to input, capital goods, or input services used in manufacture of notified goods. Advertisement and sales promotion services are ordinarily connected with the business of manufacture rather than direct manufacture, and there was prima facie merit in the contention that promotion of tin packs did not justify proportional denial of credit for retail pouch packs. The pre-deposit of the demand, interest, and penalty was waived and recovery stayed. Case-Laws Central Excise Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190332