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2017 (11) TMI 152 - AT - Central ExciseCENVAT credit - duty paying documents - Department was of the view that appellant is not eligible to take credit on the invoices issued by M/s. Excellent 2 Publicities or Jaya TV or on the invoices issued by Jaya TV to M/s. Excellent 2 Publicities - Held that: - On perusal of the invoices issued by M/s. Excellent 2 Publicities to the appellant, it is seen that the amount collected is reimbursement of service tax paid to Jaya TV. There are invoices issued by Jaya TV to M/s. Excellent 2 Publicities to show that Jaya TV has collected the service tax from M/s. Excellent 2 Publicities which was paid by the appellant. Thus, the document issued by Jaya TV to M/s. Excellent 2 Publicities together with the documents issued by M/s. Excellent 2 Publicities to appellant would establish that the appellant has paid service tax on the broadcasting service - denial of credit unjustified - appeal allowed - decided in favor of appellant.
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