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2014 (1) TMI 1730 - AT - Service TaxDisallowance of Cenvat credit - Advertisement and sponsorship services - Appellant advertised themselves as HCL, which is reflective of entire HCL Group - Revenue contended that this is an advertisement for the entire group of HCL and benefit of Cenvat credit can not be extended to the assessee, who is an exporter of software - No dispute about the payment of service tax by the appellant in which case, the advertisement services availed by them have to be held as availed by the appellant himself - Held that:- When the service tax for the services along with the consideration of such services stand paid by the assessee, it has to be held that advertisement services have been availed by the assessee, in relation to his business activities in which case Cenvat credit would be available. Also there was no such allegation in the show cause notice. So, as all the services in dispute stand covered by various decisions of the Tribunal but there is some dispute about the production of documentary evidence, the impugned order is set aside. Services on which the credit has been allowed are medical group insurance, legal consultancy services, outdoor catering services and subscription for international taxation. All the said services stand covered by decisions of the Courts including various High Courts. - Appeal disposed of
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