2017 (9) TMI 1792

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. ORDER Brief facts of the case are that M/s. Hindustan Coca-Cola Beverages Pvt. Ltd. is engaged in the manufacture of aerated water, packaged drinking water, ready to serve fruit drinks, etc. falling under Chapters 21 and 22 of the first schedule to the Central Excise Tariff Act, 1985. The appellant started availing and utilizing credit of Service Tax paid on services received by them on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oth sides and perused the appeal records. 3. Ld. Counsel for the appellant submitted that the service of sponsorship is availed by the appellant for promoting the sale of its manufactured goods and is therefore covered under the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. Further, it was submitted that the appellant had entered into an agreement for grant of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ppreciation of facts, the definition of Sponsorship Service as per Section 65(104b) is reproduced below :- [(99a) "sponsorship" includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X