https://www.taxtmi.com/caselaws?id=336092 The Tribunal ruled in favor of the appellant, allowing their claim for CENVAT Credit on Service Tax availed in relation to invoices for advertisement services provided by the broadcaster. The appellant successfully argued that despite the payment being made through an advertising agency, the invoices clearly identified them as the advertiser, entitling them to the credit. The Tribunal rejected the Respondent's contention that the agency was the recipient of the service, emphasizing the direct linkage between the appellant and the broadcaster as shown on the invoices. en-us Wed, 19 Oct 2016 00:00:00 +0530 Tue, 29 Aug 2017 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336092 The Tribunal ruled in favor of the appellant, allowing their claim for CENVAT Credit on Service Tax availed in relation to invoices for advertisement services provided by the broadcaster. The appellant successfully argued that despite the payment being made through an advertising agency, the invoices clearly identified them as the advertiser, entitling them to the credit. The Tribunal rejected the Respondent's contention that the agency was the recipient of the service, emphasizing the direct linkage between the appellant and the broadcaster as shown on the invoices. Case-Laws Service Tax Wed, 19 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336092