https://www.taxtmi.com/caselaws?id=359657 The Tribunal upheld the disallowance of Cenvat credit on advertisement services for promoting products, ruling that the services did not qualify as input services directly related to the output service of promoting liquor. Additionally, the demand for service tax for an extended period was upheld due to the appellant's deliberate attempt to circumvent legal restrictions on liquor promotion by advertising other products. The judgment highlighted the necessity of establishing a direct link between input and output services, particularly in cases involving advertisement services for restricted products like liquor. en-us Wed, 02 May 2018 00:00:00 +0530 Mon, 04 Mar 2019 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359657 The Tribunal upheld the disallowance of Cenvat credit on advertisement services for promoting products, ruling that the services did not qualify as input services directly related to the output service of promoting liquor. Additionally, the demand for service tax for an extended period was upheld due to the appellant's deliberate attempt to circumvent legal restrictions on liquor promotion by advertising other products. The judgment highlighted the necessity of establishing a direct link between input and output services, particularly in cases involving advertisement services for restricted products like liquor. Case-Laws Service Tax Wed, 02 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359657