https://www.taxtmi.com/caselaws?id=406400 The Tribunal allowed the appeal of an appellant coaching institute, permitting them to claim cenvat credit on advertising services obtained from a company. The Tribunal held that advertising services qualified as input services under the Cenvat Credit Rules 2004, emphasizing their role in enhancing the appellant's business activities. Criticizing the Commissioner (Appeals) for relying on outdated provisions, the Tribunal overturned the disallowance of cenvat credit, highlighting the importance of considering the amended definition of input services in such cases. en-us Wed, 07 Apr 2021 00:00:00 +0530 Wed, 14 Apr 2021 08:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406400 The Tribunal allowed the appeal of an appellant coaching institute, permitting them to claim cenvat credit on advertising services obtained from a company. The Tribunal held that advertising services qualified as input services under the Cenvat Credit Rules 2004, emphasizing their role in enhancing the appellant's business activities. Criticizing the Commissioner (Appeals) for relying on outdated provisions, the Tribunal overturned the disallowance of cenvat credit, highlighting the importance of considering the amended definition of input services in such cases. Case-Laws Service Tax Wed, 07 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406400