Tribunal allows Cenvat credit for service tax on relevant advertisement services

The Tribunal ruled in favor of the appellant, allowing the Cenvat credit for service tax paid on advertisement services provided by a Broadcasting Agency as the service was identified and related to the appellant's business.

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The appellant claimed Cenvat credit for service tax paid on advertisement services provided by a Broadcasting Agency. Revenue argued that the service was availed by the advertiser, not the appellant. The Tribunal ruled in favor of the appellant, allowing the Cenvat credit as the service was identified and related to the appellant's business. (Case Citation: 2016 (12) TMI 1762 - CESTAT CHENNAI)

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