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2018 (9) TMI 759 - HC - Service TaxCENVAT Credit - input services - Agency Commission - media/broadcasters - Whether in the facts and the circumstances of the case and in law was the Tribunal right in holding that the Respondent is entitled to take the input service credit on Agency Commission as well as the Service Tax charged by the media/broadcasters as shown in the said invoices? Held that:- The grievance of the Appellant-Revenue is that the invoices issued by the broadcaster also shows the name of the advertising agency, therefore, the Respondent could not avail of the CENVAT credit on the basis of the above invoices - the impugned order of the Tribunal has rendered a finding of fact that the invoices as issued by the broadcaster are in the name of the Respondent. It also holds on a finding of fact that the advertising agency is merely shown as an agent of the Respondent. This finding of fact is not shown to be perverse. Appeal dismissed.
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