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2015 (7) TMI 633 - AT - Service TaxAdvertising agency service - Denial of CENVAT credit - The Revenue’s only objection for denial of Cenvat credit of Service Tax paid by the appellant is that their parent company has reimbursed the part of the cost of advertisement expenses and as such, they have not incurred the entire advertisement expenses from their pocket. - Held that:- Merely because the appellants stand reimbursed part cost of the advertising expenses from their parent company, does not mean that the appellants would become disentitled to the Service Tax actually paid by them. As rightly pleaded before us, the financial arrangement between the subsidiary company and the parent company has no connection or relevance for the purpose of availability of credit of Service Tax paid by the assessee. - Credit allowed - Decided in favour of assessee.
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