Cenvat credit on input/input services such as cement, insurance of vehicle, advertising services which are common. We find no basis whatsoever for this conclusion
regards denial of CENVAT credit on Mobile Command Post
Vehicles, Projection Screens and Advertising Structures, Adjudicating
authority denied the same on the ground that said ... eligible. Regarding denial of
CENVAT credit on Mobile Command Post Vehicles, Projection Screens
and Advertising Structures, it is a special purpose customized motor
vehicle designed
business of vehicle finance. They are having tie up with the
various vehicle dealers for financing the vehicles. They are
issuing advertisement jointly for promoting ... them
and manufacturer and vehicle dealers. These schemes
promoted the business of vehicle sales, which benefitted
the manufacturer and the vehicle dealers. In the process
entire production of VW vehicles from
VWIPL at the agreed upon prices between them. In
reality, price of the vehicles to be sold in Indian ... expenses on
account of advertising or publicity, marketing and selling
organization expenses, etc., VWIPL is selling the contractual
vehicles at a reduced price to VWGSPL
expenses as low as Rs. 16/- per vehicle and some as high as Rs. 575/- per vehicle. Some of the dealers have not incurred ... prior, written approval of the company.
29.2 UNDESIRABLE ADVERTISING:
The dealer will not advertise or promote the Products or Services in such
reason that these services have been used in relation to complete vehicles whereas the appellant is a manufacturer only of chassis.
i) Advertisement Agency Services ... credit availed on advertisement agency service even though such advertisements are for the complete vehicles, and not only for chassis.
Now we turn
loan from the bank for purchase of motor vehicle as well as personal loan and were advertising and getting prospective customers for the bank ... demand was confirmed. Similarly, in respect of commission received towards sales of vehicle was classified as commission under Business Auxiliary Services and the service
drivers which is termed as subscriber agreement. He would submit that the vehicles were handed over to driver for ferrying the passengers. He would submit ... customers directly approach the appellant and register their requirement of vehicle and promotional advertisements are issued by the appellants for promotion of their services
entire production of VW vehicles from
VWIPL at the agreed upon prices between them. In
reality, price of the vehicles to be sold in Indian ... expenses on
account of advertising or publicity, marketing and selling
organization expenses, etc., VWIPL is selling the contractual
vehicles at a reduced price to VWGSPL
entire production of VW vehicles from
VWIPL at the agreed upon prices between them. In
reality, price of the vehicles to be sold in Indian ... expenses on
account of advertising or publicity, marketing and selling
organization expenses, etc., VWIPL is selling the contractual
vehicles at a reduced price to VWGSPL