TaxTMI 
TaxTMI 
2016 (11) TMI 860
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....uperintendent (AR) for the Respondent ORDER [ Order per Sulekha Beevi, C.S. ] The appellants are engaged in manufacturing of Aerated and Carbonated Water and are availing the facility of CENVAT Credit of service tax paid on input services and duty paid on inputs. During the period from March 2012 to September 2012 the appellant used LPG Cylinder for transporting the final goods from facto....
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....l. 2. On behalf of the appellant Ld. Counsel Sh. R. Raghavendra submitted the details of the credit availed, the amount involved and the grounds for denial of credit which is tabulated as under: Sl. No. Credit details Credit Amount (Rs. Including cesses) Ground for denial of credit 1 Input credit on LPG Cylinders used in forklifts 1,99,964/- Role of fork lift is exterior....
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....ir services fall within the inclusive part of the definition of inputs and the denial of credit is without basis. He relied upon the judgment laid in M/s Hindustan Coca Cola Beverages (P) Ltd., Vs CCE & ST, Hyderabad reported in [2010 (19) STR 356 (Tri-Ban)] to canvass the proposition that the said services have been utilized for development/ sales promotion /marketing and therefore is eligible fo....
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...., it is seen that these services fall within the inclusive part of the definition. The original authority has denied the credit stating that, maintenance and repair services were availed in respect ofvendors premises. On perusal of the definition of input service it can be seen that the marketing/sales promotion services fall within the inclusive part of the definition. The same has been con....