https://www.taxtmi.com/caselaws?id=368561 The appellant was granted cenvat credit for services related to Sales Promotion Marketing received from a foreign service provider, despite not being used in the manufacturing process or up to the place of removal. The presiding Member determined that such services fell within the definition of input services under Rule 2(l) of Cenvat Credit Rules, 2004, specifically including Sales Promotion and Marketing services. As a result, the credit was deemed admissible, the impugned orders were overturned, and the appeals were successful. This case establishes that services related to Sales Promotion Marketing can qualify for cenvat credit under the specified inclusion clause, even if not directly utilized in manufacturing processes. en-us Tue, 28 Aug 2018 00:00:00 +0530 Thu, 11 Oct 2018 09:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368561 The appellant was granted cenvat credit for services related to Sales Promotion Marketing received from a foreign service provider, despite not being used in the manufacturing process or up to the place of removal. The presiding Member determined that such services fell within the definition of input services under Rule 2(l) of Cenvat Credit Rules, 2004, specifically including Sales Promotion and Marketing services. As a result, the credit was deemed admissible, the impugned orders were overturned, and the appeals were successful. This case establishes that services related to Sales Promotion Marketing can qualify for cenvat credit under the specified inclusion clause, even if not directly utilized in manufacturing processes. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368561