TMI Blog2018 (12) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... r the C.B.E.C. are bound, as per settled law, should have been taken into consideration. Having not done so, we feel that the impugned order is required to be set aside and the matter needs to be remanded to the adjudicating authority for fresh decision - matter on remand. Electronic media - tax on 100% amount - CENVAT Credit - duty paying document - Held that:- Appellant are ready to pay tax on the full 100% value collected by them from their customers and further forwarded to the electronic media - As long as the invoices show the appellant’s name, they would be eligible documents for the purpose of Cenvat credit. Appeal allowed by way of remand. - ST/Stay/51711/2014, ST/51415/2014-CU[DB] - FINAL ORDER NO.72774/2018 - Dated:- 4-12- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisement agency services . This Service Tax paid by the electronic media was also being collected from their clients. 2. In respect of print industry, Revenue entertained a view that the appellant s payment of Service Tax on 15% of the commission received by them is not proper and they should have discharged the Service Tax on the full value of 100%. In respect of electronic media, Revenue was of the view that inasmuch as the invoices raised by the electronic media, though were in the name of the appellant, but also included the name of the customers, the availment of credit by the appellant was not correct. It was also the Revenue s view that instead of paying Service Tax on 85% the appellant should have paid Service Tax on the full amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd. v. Commr. of S.T., Delhi [2008 (10) S.T.R. 365 (Tri.-Del.)] (iii) Zee Telefilms Ltd. v. Commr. of Central Excise, Mumbai-IV [2004 (170) E.L.T. 157 (Tri.-Del.)] (iv) Market Chase Advertising v. Commr. of C.Ex. Madhurai [2008 (10) S.T.R. 598 (Tri.-Chennai)] He also clarifies that though the adjudicating authority s attention was drawn to the said decisions, but there is no consideration of the same by the adjudicating authority. 5. After hearing the learned A.R. for the Revenue and after going through the said decision relied upon by the learned C.A., we note that as the disputed issue stands considered by the Tribunal in the said decisions, it was legally obligatory on the part of the adjudicating authority to go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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