2019 (7) TMI 149

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....MBER (TECHNICAL) APPEARANCE: Ms. Priyanka Kalwani, Advocate for the Appellant Shri T.K. Sikdar, Assistant Commissioner (AR) for the Respondent RAMESH NAIR The issue involved in the present appeal is whether the appellant is entitled for Cenvat credit in respect of services of Annual Maintenance Charges (AMC) of visi coolers located at their Dealer/Retailer's premises. 2. M/s. Pri....

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.... premises but it is in relation to the business activity of the appellant. She submits that visi coolers are owned by them and used for sales promotion and bearing the brand name of Pepsico. Therefore, the service of AMC is directly related to the sales promotion and advertisement which is covered under the inclusive clause of the definition of Input Service, as per Rule 2(l) of Cenvat Credit Rule....

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.... STR 92 (SC) 4. Shri T.K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned orders. He submits that since the visi coolers installed outside the premises of the appellant, they are not entitled for the Cenvat credit. 5. Heard both sides and perused the record. We find that even though the visi coolers are installed at the Retai....