https://www.taxtmi.com/caselaws?id=362472 Cenvat credit was held not to be deniable merely because event management invoices were first issued in the head office's name, where rectified invoices and a service-provider certificate showed that the service was actually rendered to the assessee and the initial billing was inadvertent. Event management service used to promote the assessee's advertisement space was also treated as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004, because the assessee was engaged in taxable advertisement-space services and the record showed it as the recipient of the service. On that basis, the denial of credit was found unsustainable. en-us Wed, 23 May 2018 00:00:00 +0530 Wed, 27 Jun 2018 08:58:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362472 Cenvat credit was held not to be deniable merely because event management invoices were first issued in the head office's name, where rectified invoices and a service-provider certificate showed that the service was actually rendered to the assessee and the initial billing was inadvertent. Event management service used to promote the assessee's advertisement space was also treated as an input service under Rule 2(l) of the Cenvat Credit Rules, 2004, because the assessee was engaged in taxable advertisement-space services and the record showed it as the recipient of the service. On that basis, the denial of credit was found unsustainable. Case-Laws Service Tax Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362472