Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1762 - CESTAT CHENNAICENVAT 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.
|