TaxTMI 
TaxTMI 
2017 (7) TMI 17
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....ntal charges for space for coolers at malls and cooler maintenance and repair. Briefly the facts of the case are that the appellants are holders of Central Excise Registration Certificate and manufacturers of soft drinks falling under Chapter 22 of Central Excise Tariff Act, 1985. During the course of audit, it was observed that they had availed cenvat credit of service tax amounting to Rs. 4,62,419/- (Rupees Four Lakhs Sixty Two Thousand Four Hundred and Nineteen only) on various services such as supply of sand for PTP bed, sludge loading, various service received at their office/call centres, various events organized at different malls, rental charges towards coolers at outlets/malls, etc., during the period from October 2010 to October 2....
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.... provided in Rule 2(l) of Cenvat Credit Rules, 2004 and also contrary to the binding judicial precedent on the same issue. He further submitted that cenvat credit has been wrongly denied on the service tax paid on services availed in respect of servicing of Air-conditioner installed at the marketing and administrative office cum depot premises of the appellant located at Bellary Road, Bangalore which has a clear nexus with the manufacturing business of the appellant. He further submitted that cenvat credit has been denied by holding that the repair of Air Conditioner do not fall under the description modernization, renovation or repair of office premises. The learned Commissioner has also observed that the office is located away from the fa....
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....ictive meaning and hence input service seeks to cover any conceivable service used in the business of manufacturing the final product. He further submitted that vide the impugned order cenvat credit has been wrongly denied on rental charges for space for cooler at Mantri Square. He also submitted that this rental charges also fall in the category of input service because for promoting the sale of the appellant's product, the appellant is required to hire a space for coolers placed at the Mantri Square Mall, Bangalore and the said activity covers service of advertisement which ultimately leads to sale of the product. Availability of chilled soft drink in the retail outlet induces the ultimate consumer to purchase and consume it and hence....