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Jyothy Laboratories Ltd. Versus Commissioner of Central Excise, Puducherry

2015 (11) TMI 1556 - CESTAT 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 appella .....

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ted:- 11-11-2015 - Shri D.N. Panda, Member (J) Shri Prashanth, Advocate, for the Appellant. Shri B. Balamurugan, AC (AR), for the Respondent. ORDER Appellant availed broadcasting service and paid service tax. This service tax was paid on the basis of .....

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bmits 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 .....

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