https://www.taxtmi.com/caselaws?id=448937 The CESTAT Chennai allowed appeals regarding CENVAT Credit eligibility for telecast fees paid by TV channels. The appellant challenged disallowance of input service credit on telecast fees for their own programmes/serials. The Tribunal held that the appellant was not liable for service tax under programme producing service category, citing precedent from RADAAN MEDIA WORKS case. The department's contention that programmes are telecast after production was deemed legally unsupported. Consequently, the disallowance of input service credit was set aside as unjustified. en-us Thu, 01 Feb 2024 00:00:00 +0530 Fri, 02 Feb 2024 07:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448937 The CESTAT Chennai allowed appeals regarding CENVAT Credit eligibility for telecast fees paid by TV channels. The appellant challenged disallowance of input service credit on telecast fees for their own programmes/serials. The Tribunal held that the appellant was not liable for service tax under programme producing service category, citing precedent from RADAAN MEDIA WORKS case. The department's contention that programmes are telecast after production was deemed legally unsupported. Consequently, the disallowance of input service credit was set aside as unjustified. Case-Laws Service Tax Thu, 01 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448937