https://www.taxtmi.com/caselaws?id=363114 Rule 15 of the Pan Masala Packing Machine Rules, 2008 is a restrictive non-obstante provision that denies credit only for input, capital goods or input services used in the manufacture of notified goods. Rule 2(l) of the Cenvat Credit Rules, 2004 defines input service more broadly to cover services used directly or indirectly in or in relation to manufacture, including business-related services. On that footing, advertisement and sales promotion services for 100 gram tin packs of panmasala were treated as services relating to business, not as services used in manufacture itself. The article concludes that Rule 15 did not bar Cenvat credit merely because the same product was also cleared in retail pouches under a different duty scheme. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 15 Feb 2020 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363114 Rule 15 of the Pan Masala Packing Machine Rules, 2008 is a restrictive non-obstante provision that denies credit only for input, capital goods or input services used in the manufacture of notified goods. Rule 2(l) of the Cenvat Credit Rules, 2004 defines input service more broadly to cover services used directly or indirectly in or in relation to manufacture, including business-related services. On that footing, advertisement and sales promotion services for 100 gram tin packs of panmasala were treated as services relating to business, not as services used in manufacture itself. The article concludes that Rule 15 did not bar Cenvat credit merely because the same product was also cleared in retail pouches under a different duty scheme. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363114