https://www.taxtmi.com/caselaws?id=336871 The appeal was allowed in favor of the appellant as it was held that the advertisement services were utilized for providing business auxiliary services, making them eligible for cenvat credit. The impugned order denying the credit lacked merit as it did not adequately consider the appellant's activities in providing business auxiliary services. The court concluded that the service tax paid on the disputed services was connected to the business activities of the appellant, and therefore, cenvat credit cannot be refused on the basis that it does not meet the definition of an input service. en-us Thu, 28 Jul 2016 00:00:00 +0530 Mon, 10 Apr 2017 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336871 The appeal was allowed in favor of the appellant as it was held that the advertisement services were utilized for providing business auxiliary services, making them eligible for cenvat credit. The impugned order denying the credit lacked merit as it did not adequately consider the appellant's activities in providing business auxiliary services. The court concluded that the service tax paid on the disputed services was connected to the business activities of the appellant, and therefore, cenvat credit cannot be refused on the basis that it does not meet the definition of an input service. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336871