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TMI Blog2018 (9) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... a/w Mr. Parth Parekh, i/by Economic Laws Practice, for the Respondent. ORDER : 1. This Appeal under Section 83 of the Finance Act, 1994 ("the Act") read with Section 35G of the Central Excise Act, 1944 challenges the order dated 10th July 2015 passed by Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. The Revenue urges only the following question of law f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clearly mentioned. The amount discharged by the broadcaster is paid by the advertising agency and subsequently, reimbursed by the advertiser. On the basis of the invoices issued by the broadcaster, the Appellant claimed CENVAT credit. 4. The Appellant-Revenue was of the view that the Respondent is not entitled to claim CENVAT credit of service tax paid in respect of the invoices issued by the bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent could not avail of the CENVAT credit on the basis of the above invoices. We find that the impugned order of the Tribunal has rendered a finding of fact that the invoices as issued by the broadcaster are in the name of the Respondent. It also holds on a finding of fact that the advertising agency is merely shown as an agent of the Respondent. This finding of fact is not shown to be pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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