https://www.taxtmi.com/caselaws?id=267538 The Tribunal held that a multiplex cinema hall was entitled to cenvat credit on input services utilized for advertisement agency services, despite Revenue's contention that the services were exclusively for exempted movie theatre operation. The Tribunal found the services integral to the advertisement agency operations, allowing the multiplex to avail the credit. The Revenue's appeal was dismissed, upholding the decision of the Commissioner (Appeals). en-us Mon, 24 Aug 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267538 The Tribunal held that a multiplex cinema hall was entitled to cenvat credit on input services utilized for advertisement agency services, despite Revenue's contention that the services were exclusively for exempted movie theatre operation. The Tribunal found the services integral to the advertisement agency operations, allowing the multiplex to avail the credit. The Revenue's appeal was dismissed, upholding the decision of the Commissioner (Appeals). Case-Laws Service Tax Mon, 24 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267538