TMI Blog2017 (9) TMI 1792X X X X Extracts X X X X X X X X Extracts X X X X ..... vail credit on sponsorship service - appeal allowed - decided in favor of appellant. - E/75566/2017 - Final Order No. 77591/KOL/2017 - Dated:- 12-9-2017 - Shri P.K. Choudhary, Member (J) Shri Deepro Sen, Advocate, for the Appellant. Shri H.S. Abedin, AC (AR), for the Respondent. ORDER Brief facts of the case are that M/s. Hindustan Coca-Cola Beverages Pvt. Ltd. is engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit availed on sponsorship service along with interest and imposed penalty of ₹ 64,922/- under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The Commissioner (Appeals) upheld the adjudication order. Hence, the present appeal. 2. Heard both sides and perused the appeal records. 3. Ld. Counsel for the appellant submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Xilinx India Tech. Services Pvt. Ltd. v. C.C., C.E. S.T., Hyderabad-IV [2016 (44) S.T.R. 635 (Tri.-Hyd.)]. 4. Ld. AR for the Revenue submitted that sponsorship service had no nexus with the manufacture of final product and hence was not admissible for availment of credit. 5. For better appreciation of facts, the definition of Sponsorship Service as per Section 65(104b) is reproduced below ..... X X X X Extracts X X X X X X X X Extracts X X X X
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