Prior to 1-4-2008, on sale of final product cannot be termed as expenditure on sales promotion hence not eligible for input service credit

HIGH COURT OF GUJARAT Commissioner of Central Excise, Ahmedabad-II Versus Cadila Healthcare Ltd. TAX APPEAL NOs. 353 OF 2010 & 204 OF 2011 Date of Pronouncement – 07.11.2012 JUDGMENT Harsha Devani, J. Both these appeals at the instance of the revenue are directed against the common order dated 3.8.2009 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zone Bench, Ahmedabad (hereinafter referred to as “the Tribunal”) in Central Excise Appeal No. E/775 and E/1355 of 2008 by proposing the following question: “Whether the CESTAT wa...