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

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