https://www.taxtmi.com/caselaws?id=797436 Service tax paid on telecast fees for obtaining free commercial time qualifies as CENVAT credit where the commercial slots are used to provide taxable sale of space or time for advertisement services. The fees have a direct nexus with advertising revenue generation and fall within the definition of input service under Rule 2(l). Consistent treatment of identical facts in earlier periods supports credit eligibility where no contrary superior-court or Larger Bench ruling exists. Consequently, denial of credit for succeeding periods lacks an independent basis, and related interest and penalties do not survive. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797436 Service tax paid on telecast fees for obtaining free commercial time qualifies as CENVAT credit where the commercial slots are used to provide taxable sale of space or time for advertisement services. The fees have a direct nexus with advertising revenue generation and fall within the definition of input service under Rule 2(l). Consistent treatment of identical facts in earlier periods supports credit eligibility where no contrary superior-court or Larger Bench ruling exists. Consequently, denial of credit for succeeding periods lacks an independent basis, and related interest and penalties do not survive. Case-Laws Service Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797436