TMI Blog2014 (11) TMI 659X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant had availed both the services and has also borne the incidence of Service Tax, he came to the conclusion that the appellant is rightly eligible for the benefit of the CENVAT Credit of the Service Tax paid on broadcasting service. The same ratio shall apply for the previous period also. Therefore, we do not find any merit in the impugned order. Accordingly, we set aside the same - Decided in favour of assessee. - APPEAL NO. E/1448/12 - Final Order No. A/410/2014-WZB/C-II(EB) - Dated:- 1-5-2014 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri M.H. Patil, Advocate For the Respondent : Shri Shobha Ram, Commissioner (AR) JUDGEMENT Per: P.R. Chandrasekharan The appeal is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. The appellant also relied upon Board's circular dated 1.11.1996 wherein it has been clarified that the advertising agency is liable to pay service tax in respect of the preparation of advertisement material and the amount paid in respect of advertisement in the newspapers or in the electronic media will not be includible in the value of taxable services for the purpose of levy of service tax. The contention is that as the invoices issued by the broadcasting company specifically mentioned the advertiser as the appellant; therefore the credit cannot be denied. The learned Counsel for the appellant further submits that subsequent to the present demand, three more show-cause notices were issued vide notices dated 6.7.2012, 9.4.2013 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... broadcasting service was not taxable when the said circular was issued and, therefore, the clarification given by the Board in the said Circular would not apply. It is his further contention that the appellant has not received the broadcasting service directly but through the advertising agency. Therefore, the broadcasting service should be treated as an input service to advertising agency and, therefore, the appellant is not eligible for the CENVAT Credit of Service Tax paid on broadcasting service. 6. We have gone through the copies of sample invoices produced by the applicant, issued by Times Global Broadcasting Co. Ltd. in the invoices it is specifically mentioned that the advertiser is Indian Oil Corporation Ltd. (applicant). Furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave also been raised on the appellant and the appellant has borne the incidence of Service Tax on the broadcasting service. Further, while passing the order dated 30.9.2013, the adjudicating authority has caused verification of the transactions undertaken by the appellant in respect of broadcasting services and advertising agency services. After verifying that the appellant had availed both the services and has also borne the incidence of Service Tax, he came to the conclusion that the appellant is rightly eligible for the benefit of the CENVAT Credit of the Service Tax paid on broadcasting service. The same ratio shall apply for the previous period also. Therefore, we do not find any merit in the impugned order. Accordingly, we set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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