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2014 (11) TMI 673 - AT - Service TaxWaiver of service tax, interest and penalty - ineligible cenvat credit - advertisement service and broadcasting services - Held that:- Appellant has availed input service credit on broadcasting services for advertising their products in the media through their advertising agencies. The advertising agency raised two sets of invoices, one for the services rendered by the agency for development of design and content and another is billed for the reimbursements of the broadcasting charges. I find that the copy of the invoice dt. 15.10.2009 raised by Zee News Ltd. is in the name of Jyothy Laboratories Ltd. and the agency name is mentioned as Lintas Media Group, Mumbai. Following decision of IOCL [2014 (11) TMI 659 - CESTAT MUMBAI] - appellant has prima facie made out a case for waiver of predeposit. Accordingly, the predeposit of amount of tax, interest and penalty is waived and its recovery is stayed till disposal of the appeal - Stay granted.
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