TMI Blog2018 (9) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... n Agency Commission as well as the Service Tax charged by the media/broadcasters as shown in the said invoices? Held that:- The grievance of the Appellant-Revenue is that the invoices issued by the broadcaster also shows the name of the advertising agency, therefore, the Respondent could not avail of the CENVAT credit on the basis of the above invoices - the impugned order of the Tribunal has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for short the Tribunal ). 2. The Revenue urges only the following question of law for consideration : Whether in the facts and the circumstances of the case and in law was the Tribunal right in holding that the Respondent is entitled to take the input service credit on Agency Commission as well as the Service Tax charged by the media/broadcasters as shown in the said invoices? 3. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntitled to claim CENVAT credit of service tax paid in respect of the invoices issued by the broadcaster in the name of the agency. The Respondent contested Show Cause Notice and pointed out that the invoices were issued in their name. Therefore, they are entitled to avail of CENVAT credit. This was not accepted by the Authorities under the Act. 5. The Respondent carried the issue to the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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