TMI Blog2019 (7) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant therefore the service of AMC of visi coolers were received by the appellant which is in relation to their business activity as sales promotion and advertisement. The sales promotion and advertisement is specifically mentioned in the inclusive clause of the definition in terms of Rule 2(l) of Cenvat Credit Rules, 2004. Therefore, the AMC service of visi coolers, which are owned by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing for the appellant, at the outset before starting her arguments submits that another appeal, bearing Appeal No. E/10009/2018 is listed for tomorrow i.e. on 21.06.2019. Since in both the appeals, the issue involved is the same and both the appeals are of the same party, she requested to take up both the appeals together. Accordingly, Registry is directed to pre-pone the Appeal No. E/10009/2018 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on the following judgments:- (a) Hindustan Coca Cola Beverages Pvt. Limited vs. CCE 2017(7) TMI 17-CESTAT-BANGALORE (b) Hindustan Coca Cola Beverages Pvt. Limited vs. CCE - 2010 (19) STR356 (T) (c) DCIT, CIR vs. Bengal Beverages Pvt. Limited - 2017 (11) TMI- 901-ITAT (d) CCE vs. Heidelberg, Cement India Limited 2017 (6) GSTL 473 (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstalled at the Retailer/Dealer s premises but the same are owned by the appellant therefore the service of AMC of visi coolers were received by the appellant which is in relation to their business activity as sales promotion and advertisement. The sales promotion and advertisement is specifically mentioned in the inclusive clause of the definition in terms of Rule 2(l) of Cenvat Credit Rules, 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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