https://www.taxtmi.com/caselaws?id=802632 CENVAT credit for broadcasting services procured through an advertising agency is admissible despite the broadcasters invoicing the agency, where the manufacturer receives and uses the services, bears the tax and the required particulars are available. Advertising qualifies as an input service, and documentary deficiencies may be considered where prescribed particulars are available. The broadcasters' invoices identified the manufacturer as advertiser, while the agency's invoices disclosed the tax and service particulars. The broadcasting charges passed through as reimbursement, and the agency did not claim the tax as input credit, eliminating duplicate-credit risk. en-us Wed, 11 Nov 2026 00:00:00 +0530 Fri, 13 Nov 2026 08:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802632 CENVAT credit for broadcasting services procured through an advertising agency is admissible despite the broadcasters invoicing the agency, where the manufacturer receives and uses the services, bears the tax and the required particulars are available. Advertising qualifies as an input service, and documentary deficiencies may be considered where prescribed particulars are available. The broadcasters' invoices identified the manufacturer as advertiser, while the agency's invoices disclosed the tax and service particulars. The broadcasting charges passed through as reimbursement, and the agency did not claim the tax as input credit, eliminating duplicate-credit risk. Case-Laws Central Excise Wed, 11 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802632