Cenvat Credit admissible on advertisement services

Kandhari Beverages P Ltd Vs C.C.E. (CESTAT Chandigarh) In the case before High Court, the advertisement expenses were incurred by Coca Cola India and High Court had held that expenses towards advertisement services are part of the cost incurred for production of the finished product, and hence these services are to be treated as input services for determining eligibility to CENVAT Credit. FULL TEXT OF THE CESTAT JUDGEMENT Heard both side. 2. The Ld. Counsel for the appellant submits that this is a subsequent show cause notice for the period 2011, to June, 2012 and the show cause notice issued ...