https://www.taxtmi.com/caselaws?id=363114 Cenvat credit for advertisement and sales promotion services remains available where those services relate to the business of manufacturing panmasala in tin packs. Rule 15 of the Panmasala Packing Machine Rules restricts credit only for inputs, capital goods and input services used in manufacturing notified goods; it does not extend to promotional services merely because the same product is also sold in retail pouches under the compound levy scheme. The wider definition of input service covers services used directly or indirectly in relation to manufacture and business. Consequently, proportionate denial of credit for such promotional services is unsustainable. 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 Cenvat credit for advertisement and sales promotion services remains available where those services relate to the business of manufacturing panmasala in tin packs. Rule 15 of the Panmasala Packing Machine Rules restricts credit only for inputs, capital goods and input services used in manufacturing notified goods; it does not extend to promotional services merely because the same product is also sold in retail pouches under the compound levy scheme. The wider definition of input service covers services used directly or indirectly in relation to manufacture and business. Consequently, proportionate denial of credit for such promotional services is unsustainable. Case-Laws Central Excise Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363114