2015 (7) TMI 633

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....nt. Ms. Shweta Bector, DR, for the Respondent. ORDER After hearing both sides, we find that a very short issue is involved. The appellant is engaged in the manufacture of motorcycle and procures the service of advertising agency for the purpose of advertising their final product. They pay the value of the services to the advertising agency along with the amount of Service Tax leviable thereon. ....

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.... pay the advertising agency along with the amount of Service Tax. The entire advertising expenses are being reflected by them in their balance sheet. If subsequently they are reimbursed by their parent company to some extent, the same would not change legal scenario. Having paid the entire cost of advertising charges along with Service Tax from their own pocket, they are entitled to the credit of ....

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....he assessable value of the goods, the Service Tax credit would not be available. However, on being questioned, she fairly agrees that there is no adverse finding or allegation of non-inclusion of the advertising charges in the assessable value of their final product. 5. However, we find that Commissioner has not given any finding that advertising cost was not incurred by the appellants. Mere....