2016 (12) TMI 1516

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....Shri.O.P. Agarwal, CA Present for the Respondent:  Shri M.R. Sharma, D.R ORDER Denial of cenvat credit of Rs. 97,309/- taken on advertisement service is the subject matter of present dispute. The Department has denied the cenvat credit on the ground that such service has no nexus with the  output service provided by the appellant namely, authorized service station service. 2.....

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....tioned that the advertisement service are in relation to promotion or marketing of vehicle and for awareness of public regarding the discount/finance scheme and the said activity is not connected with the output service provided by the appellant i.e. authorized service station service.  Further, the adjudicating authority in the impugned order at page 34 has also endorsed such allegation made....