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        Service Tax

        2010 (6) TMI 363 - AT - Service Tax

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        Appellate Tribunal allows credit for service tax on advertising expenses for sales promotion The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders allowing the assessees to claim credit of service tax paid for advertising ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Appellate Tribunal allows credit for service tax on advertising expenses for sales promotion

                              The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders allowing the assessees to claim credit of service tax paid for advertising their product 'S.A.S. paper leaf' by M/s. S.A.S. & Company to M/s. Surya T.V. The Tribunal found that the service provided was for sales promotion of the assessees' products, entitling them to the credit of service tax. The appeals by the Revenue were rejected.


                              The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders allowing the assessees to claim credit of service tax paid for advertising their product 'S.A.S. paper leaf' by M/s. S.A.S. & Company to M/s. Surya T.V. The Tribunal found that the service provided was for sales promotion of the assessees' products, entitling them to the credit of service tax. The appeals by the Revenue were rejected.
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