TMI Blog2018 (6) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service or not? - Held that:- The appellant is the recipient of the service and the same has not been considered by the adjudicating authority - It is evident from ST-3 Returns that appellant is engaged in selling of space for time slot for advertising and on the said service the appellant is paying service tax. It is not alleged in the show cause notice that appellant is not paying service tax - appellant is entitled to avail Cenvat credit on event management service as Input service. Appeal allowed - decided in favor of appellant. - ST/60262/2018-SM - Final Order No. 62415/2018 - Dated:- 23-5-2018 - Mr. Ashok Jindal, Member (Judicial) Shri Rajnish Dhami, Advocate for the Appellant(s) Shri Vijay Gupta, A.R. for the Respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected the contention of the ld. Counsel and submits that appellant has not provided certificate from their Head Office that they have not taken Cenvat credit and therefore, they are not entitled to avail Cenvat credit. He further submits that the adjudicating authority has observed that appellant has provided service of selling space to their clients to display their products and auxiliary service has been provided by the event management service provider to the companies who have booked the space to display their products and not to the appellant. Therefore, it is not an input service for the appellant. He also drew my attention to the order of the ld. Commissioner (Appeals) to say that the appellant has not paid service tax on their outpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... want to provide to their clients but the adjudicating authority has gone on some other issues stating that the said event management service has not been received by the appellant but has been received by their clients. From the records, it is not coming out from where the adjudicating authority has come to this conclusion when the invoices issued by the event management service provider clearly shows that the service has been availed by the appellant. For better appreciation, relevant invoice is extracted below:- On going through the said invoice, it is clear that the appellant is the recipient of the service and the same has not been considered by the adjudicating authority. 5. Furthermore, the arguments advanced by the ld. AR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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