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2018 (7) TMI 254 - AT - Central ExciseCENVAT Credit - input services - Broadcasting Services - Department was of the view that the respondents are not eligible to avail Cenvat Credit on Broadcasting Services as these do not qualify as input services for the respondent and also for the reason that the invoice in respect of Broadcasting Services are raised in the name of the Advertising Agency and not the respondent - Held that:- The Department does not dispute the payment of service tax on Broadcasting Services. Duty paying invoices - proviso to Rule 9(2) of CER - Held that:- The proviso to Rule 9(2) states that in case there is any discrepancy with regard to the documents, it is for the Assistant/Deputy Commissioner to verify the accounts of the assessee and arrive at a conclusion whether credit is eligible or not. In the present case, as there is no dispute with regard to the service tax paid or the availment of services by the respondents, there are no reasons to deny the credit. Appeal dismissed - decided against Revenue.
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