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2018 (5) TMI 835 - AT - Service TaxCENVAT credit - inputs/capital goods - appellant is an advertising agency involved various activities which included outdoor advertising, promotion of various services and goods of clients by way of display in various public places - Held that: - identical issue decided in appellant own case M/s JC Decaux Advertising India Private Ltd. Versus CCE (Adjudication), New Delhi [2018 (3) TMI 109 - CESTAT NEW DELHI], where it was held that All the items which are now disputed for credit are essentially used to create such structures for display of advertisement. In fact many of these items are themselves used for display without any further elaborate fabrication. In such situation, there could be no reason for denial of credit holding that these items cannot be considered as inputs for such output service - appeal allowed - decided in favor of appellant.
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