https://www.taxtmi.com/caselaws?id=361374 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on service tax paid for telecast fees. The Tribunal found that telecast fees are essential for providing the output service of "Sale of space or time for Advertisement," rejecting the department's argument that telecasting occurs after production. The previous Tribunal order in favor of the appellant was referenced, leading to the disallowance of input service credit being set aside. The Tribunal concluded that the appellant was entitled to avail the credit, setting aside the impugned orders and ruling in favor of the appellant. en-us Fri, 01 Jun 2018 00:00:00 +0530 Mon, 04 Jun 2018 23:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361374 The Tribunal ruled in favor of the appellant, allowing them to avail Cenvat credit on service tax paid for telecast fees. The Tribunal found that telecast fees are essential for providing the output service of "Sale of space or time for Advertisement," rejecting the department's argument that telecasting occurs after production. The previous Tribunal order in favor of the appellant was referenced, leading to the disallowance of input service credit being set aside. The Tribunal concluded that the appellant was entitled to avail the credit, setting aside the impugned orders and ruling in favor of the appellant. Case-Laws Service Tax Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361374