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    <title>Appellant Denied CENVAT Credit for Structural Steel in Unipole Fabrication under Advertising Agency Services Category.</title>
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    <description>CENVAT credit - to discharges service tax liability under the category of Advertising Agency Services - the appellant is not eligible to avail the CENVAT credit of Central Excise duty on structural steel used for fabrication and erection of unipoles.</description>
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      <description>CENVAT credit - to discharges service tax liability under the category of Advertising Agency Services - the appellant is not eligible to avail the CENVAT credit of Central Excise duty on structural steel used for fabrication and erection of unipoles.</description>
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