TMI Blog2017 (11) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... o M/s. Excellent 2 Publicities together with the documents issued by M/s. Excellent 2 Publicities to appellant would establish that the appellant has paid service tax on the broadcasting service - denial of credit unjustified - appeal allowed - decided in favor of appellant. - E/779/2010 - Final Order No.42438/2017 - Dated:- 23-10-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri Raghavan Ramabhadran, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in the manufacture of cement and clinker. They availed the facility of CENVAT credit on inputs, capital goods and also on the service tax paid in respect of input services. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arges along with the service tax paid to M/s. Jaya TV. The amount was paid by appellant along with service tax to M/s. Excellent 2 Publicities. He adverted to the Circular F.No. 341/43/96-TRU dated 1.11.1996 and argued that the amount of service tax to be paid by the advertising agency for its advertising services will not include the amount paid in respect of electronic media. For this reason, the invoices are issued by Jaya TV to the intermediary M/s. Excellent 2 Publicities, who in-turn issued invoices to the appellant showing the reimbursement of the service tax collected from the appellant. That therefore the credit has been rightly availed by them. He also relied on the following decisions :- (a) Indian Oil Corporation Vs. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gible to take CENVAT credit on the service tax paid on the invoices issued by M/s. Excellent 2 Publicities to the appellants as well as the corresponding invoices issued by Jaya TV to M/s. Excellent 2 Publicities. On perusal of the invoices issued by M/s. Excellent 2 Publicities to the appellant, it is seen that the amount collected is reimbursement of service tax paid to Jaya TV. There are invoices issued by Jaya TV to M/s. Excellent 2 Publicities to show that Jaya TV has collected the service tax from M/s. Excellent 2 Publicities which was paid by the appellant. Thus, the document issued by Jaya TV to M/s. Excellent 2 Publicities together with the documents issued by M/s. Excellent 2 Publicities to appellant would establish that the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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