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Jyothy Laboratories Ltd. Versus Commissioner of Central Excise Puducherry

2016 (43) S.T.R. 256 (Tri. - Chennai) - Cenvat credit - Service tax paid to the intermediary to avail service of broadcasting by it for advertisement of its product - Held that:- What 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. - Decided in favour of appellant - E/4087 .....

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the Cenvat credit thereof. Appellant submits that who arranges the service is immaterial because the service whether taxable and provided to the appellant is material. Therefore, appellant is entitled to Cenvat credit of the tax paid to the intermediary to avail service of broadcasting by it for advertisement of its product. 2. Revenue on the other hand says that appellant should have necessarily made direct arrangement without intermediary to get the taxable service. Therefore, it has to .....

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