2010 (5) TMI 803

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.... SDR, for the Respondent. ORDER After hearing both sides, we are of the view that the appeal itself is fit for summary disposal in view of the decision of the Hon'ble High Court. Accordingly, after allowing the application (which seeks out-of-turn disposal of the appeal), we take up the appeal. 2. This appeal is directed against Order-in-Original No. 42/2007 dated 29-12-2007 passed by the ....

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....dgment in Coca Cola India Pvt. Ltd v. Commissioner - 2009 (242) E.L.T. 168 (Bom.) = 2009 (15) S.T.R. 657 (Bom.). The two questions of law framed by the High Court are the following : "(a)  Whether services of advertising and marketing procured by the Appellants in respect of advertisements for aerated waters are covered by the definition of the words "input services" as defined in Rule 2(l) ....