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2018 (7) TMI 1012 - AT - Service TaxCENVAT Credit - input service - advertisement in print media - denial of credit on the ground that advertisement in print media service does not carry any service tax liability - Held that:- The definition of input service under Rule 2(l) of the CCR, 2004 provides for credit on any service used for providing the output service. In addition, in the inclusive part of such definition, various activities have been included in which also the service tax is available as input credit. The inclusive portion specifically mentions advertising services. Consequently there is no doubt that the activity carried out through the advertising agencies can be considered has input service in Rule 2(l) - credit allowed - appeal allowed - decided in favor of appellant.
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