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2024 (2) TMI 88 - CESTAT CHENNAICENVAT Credit - telecast fees charged by the TV channels for telecasting them - payment of Service Tax by the appellant for telecasting their own programmes/serials - input services or not - programmes/serials produced by them are exempted from payment of Service Tax or not - HELD THAT:- The dispute involved in these appeals on the issue of eligibility of CENVAT Credit is resolved and it is no more res--integra as Tribunal Chennai in RADAAN MEDIA WORKS (I) LTD. VERSUS COMMISSIONER OF SERVICE TAX, CHENNAI [2018 (2) TMI 331 - CESTAT CHENNAI] has held the appellant is not liable to discharge service tax under the category of programme producing service. The contention of the department that programmes are telecast after production of the serials etc. is flimsy and not supported by any legal basis. From the above, we conclude that the disallowance of input service credit is unjustified and requires to be set aside. The appeals are allowed.
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