2006 (10) TMI 446

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....K. AGARWAL, TECHNICAL MEMBER V.S. Nankani for the Appellant. S.G. Dewalwar for the Respondent. ORDER MRS. ARCHANA WADHWA, JUDICIAL MEMBER. - The prayer in the application is for dispensing with the condition of pre-deposit of duty amount of Rs. 75,15,733 and penalty of Rs. 10,000 confirmed and imposed upon the applicant/appellants, vide the impugned order of the Commissioner of Cent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the concentrate. Inasmuch as the appellant is manufacturing and removing concentrates, for which no advertisement is undertaken, they are not entitled to take the credit of the Service Tax paid on the advertisement. For the above proposition, he has relied upon the Hon'ble Supreme Court's decision in the case of CCE v. Parle International Ltd. 2006 (198) ELT 486. 3. After hearing both sides ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s of provider of output service or an office relating to such factory or premises, advertisement or sale promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training computer networking, credit rating, share registry, and security, inward transpo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r. Such advertising charges are also being included in the assessable value of the concentrate, though the advertisement is not relatable to concentrate. Evidently, the department has taken two contra stands. When the question of adding the value of advertisement of aerated bottles comes, the revenue is of the view that the same should be included in the value of the concentrate. On the other hand....