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2022 (9) TMI 1280 - AT - Central ExciseCENVAT Credit - duty paying documents - case of Revenue is that the invoices of GMIPL are not valid documents for taking credit as they do not pay the service tax after taking credit of the tax paid by the broadcaster - suppression of facts or not - extended period of limitation - HELD THAT:- From the perusal of the invoices issued by the broadcaster, it is quite evident that the name of the appellant appears on each and every invoice of the service provider as recipient of the service. That being so the credit taken by the appellant on the basis of the invoices issued by the broadcaster cannot be denied as the invoices clearly show the recipient of service as appellant. Further now the appellants have received these services through M/s Group M Media India Pvt. Ltd., who have enclosed the invoices of the broadcaster alongwith their invoices. M/s Group M Media India Pvt. Ltd. have facilitated the provision of Broadcasting services by the Broadcaster to the appellant and have definitely acted as “pure agents”, for the provision of these services. The denial of the credit on the invoices of M/s Group M Media India Pvt. Ltd, taken along with the invoices of the Broadcasters, is not justified. There are no substance in the manner in which Commissioner has sought to distinguish the case of Zapak [2018 (9) TMI 759 - BOMBAY HIGH COURT]. On perusal of the sample invoices it is already concluded that the name of the appellant appear as client (service recipient) on the invoices issued by the Broadcaster, that being it is held that M/s. Group M Media India Pvt Ltd., is pure agent in the provision of the service. Commissioner has not recorded any finding in this order to the contrary. Since it is held in favour of the appellant on merits itself, no findings are recorded on the issue of interest, limitation and penalties. Appeal allowed.
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