https://www.taxtmi.com/caselaws?id=360271 The Tribunal allowed the appeal filed by the advertising agency, emphasizing the essential nature of duty paid inputs for advertising services and the commercial usability of the disputed structures. The decision was based on findings that the items were necessary materials for providing advertising services, not immovable capital assets. Consequently, the Tribunal set aside the order disallowing Cenvat credit, highlighting the importance of the materials for the appellant's business activities. en-us Tue, 17 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360271 The Tribunal allowed the appeal filed by the advertising agency, emphasizing the essential nature of duty paid inputs for advertising services and the commercial usability of the disputed structures. The decision was based on findings that the items were necessary materials for providing advertising services, not immovable capital assets. Consequently, the Tribunal set aside the order disallowing Cenvat credit, highlighting the importance of the materials for the appellant's business activities. Case-Laws Service Tax Tue, 17 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360271