https://www.taxtmi.com/caselaws?id=356406 The Tribunal ruled in favor of the appellant, an advertising agency, regarding the eligibility of Cenvat credit on various items used for advertising services. The disputed items, essential for providing advertising services, were deemed eligible for credit as they were inputs used in the appellant's output service of displaying advertisements. Additionally, structures like BQS were considered movable and eligible for credit as they were used for displaying advertisements and had suffered duty. The Tribunal found no evidence of intentional tax evasion by the appellant, ultimately setting aside the impugned order and allowing the appeal. en-us Wed, 21 Feb 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356406 The Tribunal ruled in favor of the appellant, an advertising agency, regarding the eligibility of Cenvat credit on various items used for advertising services. The disputed items, essential for providing advertising services, were deemed eligible for credit as they were inputs used in the appellant's output service of displaying advertisements. Additionally, structures like BQS were considered movable and eligible for credit as they were used for displaying advertisements and had suffered duty. The Tribunal found no evidence of intentional tax evasion by the appellant, ultimately setting aside the impugned order and allowing the appeal. Case-Laws Service Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356406