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2014 (2) TMI 574 - CESTAT CHENNAIDenial of credit on services rendered – No invoice issued in the name of assessee – Waiver of Pre-deposit – Held that:- In the matter of advertisement, CBEC had clarified that the agent who canvasses timeslots would pay service tax only on the commission earned by them - the intermediary charged service tax only on the commission and the bill raised by the Jaya TV was supplied by the intermediary and reimbursed by the applicant - there is no doubt that the input service was utilized by the them which comes out clearly from the invoices raised by Jaya TV showing that the timeslots were for advertising their brand of Birla Cement and Birla Super and therefore the minor issue that invoices raised by Jaya TV is not showing the name of the applicant should not be a reason to deny credit having regard to proviso to Rule 9 (2) of Cenvat Credit Rules – Relying upon EUPEC-Welspun Coating India Ltd. Vs CCE Vadodara [2008 (8) TMI 515 - CESTAT, AHMEDABAD] – Pre-deposits waived till the disposal – Stay granted.
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