TaxTMI 
TaxTMI 
Cenvat Credit on input services - goods manufactured by others
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....envat Credit on input services - goods manufactured by others <br>News and Press Release<br>Dated:- 10-9-2007<br><BR>In a recent decision, reported in 2007 -TMI - 1633 - CESTAT, MUMBAI, honorable trib....
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....unal has held that the appellant is not eligible for the credit on the input service i.e. advertising service used in relation to the aerated water which is produced by another manufacture. In the in....
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....stant case, the appellant is undertaking advertisement for aerated water for manufacture ex-bottlers, which according to them enhance the sale of the aerated water and in turn enhance the sale of conc....
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....entrates while paying duty on the concentrates. It is their say, that the price at which the duty is paid includes expenses incurred by them in advertisement for aerated water. We find that it is adm....
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....itted fact that advertisement is undertaken not for the promotion of concentrates but for promotion of sales of aerated waters manufactured out of concentrates which are manufactured by bottlers and n....
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....ot the appellant. This cannot be considered to be covered by the definition as being input services used by the manufacturer whether directly or indirectly in or in relation to the manufacture of fina....
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....l products. Since in the present case, the products are concentrates, advertisement for aerated waters cannot be considered as an advertisement for concentrates. They are therefore clearly not covered....
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.... by the second part of the definition of "input service".<BR> News - Press release - PIB....