2015 (11) TMI 1556

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..... . ORDER Appellant availed broadcasting service and paid service tax. This service tax was paid on the basis of invoice raised by intermediary who arranged service for the appellant. This situation is disputed by Revenue on the ground that discharging of service tax by the intermediary shall not entitle the appellant to the Cenvat credit thereof. Appellant submits that who arranges the service is .....

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..... t that is requirement of law is that there should be an integral connection with the activity of the appellant and the input service availed. Such a nexus is established in this case for which the appellant cannot be denied of benefit of Cenvat credit of the service tax paid. 5. In the result, appeal is allowed. (Dictated and pronounced in open Court)
Case laws, Decisions, Judgements, O .....

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