2016 (12) TMI 1762 - AT - Central Excise

CENVAT Credit - input services - service tax paid to avail the advertisement services - Broadcasting Agency services was rendered - denial of credit on the ground of nexus - Held that - What that is intention of the law is to tax the provision of service. The service provided being identified and relatable to the appellant there should not be denial of Cenvat credit of the service tax paid on advertisement service availed by it having nexus to its business - credit allowed - appeal allowed - decided in favor of appellant.

Summary

The appellant claimed Cenvat credit for service tax paid on advertisement services provided by a Broadcasting Agency. Revenue argued that the service was availed by the advertiser, not the appellant. The Tribunal ruled in favor of the appellant, allowing the Cenvat credit as the service was identified and related to the appellant's business. (Case Citation: 2016 (12) TMI 1762 - CESTAT CHENNAI)