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2019 (3) TMI 970 - AT - Central ExciseCENVAT Credit - marketing and festival expenses - marketing and sales promotion expenses towards hire of mobile vans - Held that:- The issue of marketing and festival services is covered in favour of the appellant by the ruling of Toyota [2011 (3) TMI 1373 - KARNATAKA HIGH COURT] and accordingly the same is held to be allowable. Marketing and sales promotion expenses towards hire of mobile vans - Held that:- Admittedly appellant have used the motor vans for business purpose/ sales promotion/ marketing, and accordingly they have taken entire cenvat credit of ₹ 1,38,966/- - credit allowed. So far the charging of interest is concerned under Rule 14 of CCR, the appellant shall be liable for interest only on such portion of cenvat credit which they have utilized - this issue is remanded to the Adjudicating Authority who shall calculate the interest payable under Rule 14. Appeal allowed by way of remand.
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