TMI Blog2021 (4) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... ioning the assessment of service classification of the service provider, at the end of the recipient of service. Thus, in terms of Rue 2 (l) of CCR, the appellant is entitled to take cenvat credit of any input service, which is received, by whatever name called, which is utilised in the manufacture of dutiable goods, or providing of taxable output service - credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No.50625 of 2019 (SM) - FINAL ORDER NO.51236/2021 - Dated:- 31-3-2021 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) Shri Bimal Jain, Advocate for the appellant. Shri Pradeep Gupta, Authorised Representative for the respondent. ORDER The appellant is engaged in the manufacture of ceramic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and not to the appellant. Thus, the amount of ₹ 93,40,250/- on such services during the disputed period March, 2010 to March, 2014, was proposed to be recoverable under Rule 14 of Cenvat Credit Rules read with proviso to Section 11 A/11A(4) of the Central Excise Act. Accordingly, show cause notice dated 11.02.2015 was issued invoking the extended period of limitation with further proposal to impose penalty. 3. A subsequent show cause notice dated 15.04.2015 was also issued on similar grounds for subsequent period April, 2014 to Feb., 2015 demanding an amount of ₹ 1,54,98,046/- with proposal to impose similar penalty. 4. Both the show cause notices were adjudicated on contest by separate order-in-original and the same were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y to file additional documents, if any, as per law. 9. In the result, the appeals filed by the assessee appellants are allowed by way of remand. 5. In the second round, the ld. Commissioner taking notice that in the first show cause notice, the amount of credit includes other elements like service, receipt from the other advertising agencies and further, with respect to the credit relating to the Crayons Advertising Ltd., the amount attributable for services to print media is only ₹ 91,013/- and in the second show cause notice, the amount attributable to Crayons Advertising Ltd. for print media is ₹ 55,315/-. Thus, the ld. Commissioner confirmed the reduced amount of ₹ 96,702/- along with equal amount of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an input service for the appellant, they are not entitled to cenvat credit. 9. Learned Counsel for the appellant urges that admittedly the appellant have engaged the advertising agency for placing advertisement in print or other media. Such advertising agency have charged commission for their service from the appellant and have further charged service tax on such commission. Further, admittedly, the appellant have paid the bill amount, which includes service tax Admittedly, such service is in the nature of advertisement/sales promotion by whatever name called. Further, Rule 2(l) provides that input service means any service (i) used by the provider of output service for providing an output service or manufacturer and further includes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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