CENVAT Credit Denied for Soda Ads; Not Input Services u/r 2(l) for Liquor Promotion Expenses.

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....CENVAT credit - input services - the advertisement expenditure was incurred for advertisements not for liquor but of other products of the company, such as, soda - such advertisement services do not come under the definition of input service within the definition of Rule 2 (l) - credit not allowed. - AT....