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2016 (11) TMI 1486 - AT - Service TaxCENVAT credit - According to the Revenue, the appellant paid 85% of the bill amount to the TV Channels for booking the space and 15% was paid to M/s. Pressman Advertising & Marketing Ltd.. Hence, they are not entitled to avail the entire amount of credit - Held that: - There is no dispute that the amount of service tax was paid by M/s. Pressman Advertising & Marketing Ltd. under the category of advertising services. In my considered view, as the Revenue had not disputed the payment of service tax by the advertising agency as mentioned in the bill, the jurisdictional officers of the residual unit has no authority to bifurcate the taxable value - denial of credit cannot be sustained - appeal allowed - decided in favor of appellant.
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