CENVAT Credit Approved for Marketing-Related Rent Expenses u/r 2(l) of Cenvat Credit Rules.

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....CENVAT Credit- input services - “renting of immovable property” outside the manufacturing unit - place of removal - appellant was using the rented premises for “marketing” purposes which is in conformity to Rule 2(l) of Cenvat Credit Rules that clearly covers “advertisement or sales promotion” within the definition of input services. - Credit allowed.....