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2021 (3) TMI 358 - AT - Service TaxScope of SCN - advertising agency service - classification of service at the end of recipient of service - CENVAT Credit - HELD THAT:- The show cause notice is wholly misconceived as the Department is trying to classify the service at the end of the recipient of service. CENVAT Credit - input service or not - advertising agency service - HELD THAT:- Admittedly appellant have received the input service and utilised in providing the output service. Further, in terms of Rule 2(l), it is found that the appellant is entitled to take cenvat credit of any input service which is received, by any name called, which are utilised in providing output service. Appeal allowed - decided in favor of appellant.
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