Case Law Details
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 for the earlier period, this Tribunal dealt the issue and pass the order reported in 2020 (3) TMI 913 – CESTAT Chandigarh by following the decision of this Tribunal in the case of Superior Drinks Pvt Ltd Vs. CCE, Nagpur-2019 (6) TMI 272 – CESTAT Mumbai. The said decision was further followed in the case of Wave Beverages Pvt Ltd vs. C.C.E & ST, Ludhiana reported in 2020 (2) TMI 1255-CESTAT, Chandigarh.
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