TaxTMI 
TaxTMI 
2017 (7) TMI 399
X X X X Extracts X X X X
X X X X Extracts X X X X
...., the Department found that they had availed the Cenvat Credit of Rs. 1,01,32,780/- on input services on the strength of documents issued by their head office namely Dabur India Ltd. (Corporate Office), Ghaziabad, were registered with the Department as distributor of credit. Revenue observed that these documents did not have the requisite information such as name, address and registration number of the service provider, serial number and date of invoice/bills/challans etc. as required under Rule 4A of the Service Tax Rules, 1994. They also did not have any enclosures giving such details but simply bear the amount of credit distributed. In addition, there was 2nd issue that the documents also do not bear any indication whether the distribute....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Commissioner has ignored their submissions on how the advertisement agency operates. He further stated that ISD Kaushambi has taken credit of two distinct services i.e. the advertising agency service provided by ADBUR and the broadcasting agency service provided by the broadcasters. The amount charged by the broadcasters does not form part of the taxable value of the of the service provided by the advertising agency i.e. in this case ADBUR. The service tax charged by ADBUR is on the commission it charges, which is mentioned separately in the invoice issued to the ISD, Kaushambi. He also relied upon the Board Circular No.341/43/96-TRU dt. 01.11.1996. He relied upon the following case laws:- 1. Adwise Advertising Pvt. Ltd. Vs. UOI - 2006 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....istributed to their unit at Baddi contained the details/information i.e. name & address of service provider, service tax registration number, invoice/bill number & date, name of service, value of taxable service and service tax paid/payable etc and no other discrepancy has been noticed except the following discrepancies relating to invoices of M/s Thakur ji Sons, wherein it was found that the service tax registration number is mentioned on invoices as Applied For instead of PAN based registration number. On the invoices of 18 others services providers, the discrepancy was that Service Tax registration number mentioned in invoices was not PAN based registration number. We find that these are remediable defects and denial of input credit on t....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... We also find that such an allegation have not been made in show cause notice. In this regard, the Board Circular No.341/43/96 dt. 01.11.1996 is relevant and is reproduced below:- "3. The expression advertising agency has been defined to mean any commercial concern engaged in providing any services connected with the making, preparation, display or exhibition of advertisements and includes an advertising consultant. It would thus, be noticed that the scope of the service which is included in the tax net extends not only to any service connected with making, preparation of advertisements but also includes any service connected with display or exhibition of advertisements. 4. It is further to be clarified that in relation to advertisin....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g agency is on the commission it charges, which is mentioned in the invoices issued to M/s Dabur India Ltd. Kaushambi. We find merit in the contention of the appellant that since the Broadcasting and advertisement have been done on behalf of the appellant and they have borne the incidence of Service Tax, the credit cannot be denied. In this regard, the ratio of this Tribunal judgment in the case of Indian Oil Corporation Vs. CCE, Mumbai-III is applicable to the facts of this case wherein this Tribunal held as below:- "6. We have gone through the copies of sample invoices produced by the applicant, issued by Times Global Broadcasting Co. Ltd. In the invoices it is specifically mentioned that the advertiser is Indian Oil Corporation Ltd. (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd the bills have also been raised on the appellant and the appellant has borne the incidence of Service Tax on the broadcasting service. Further, while passing the order, dated 30-9-2013, the adjudicating authority has caused verification of the transactions undertaken by the appellant in respect of broadcasting services and advertising agency services. After verifying that the appellant had availed both the services and has also borne the incidence of Service Tax, he came to the conclusion that the appellant is rightly eligible for the benefit of the Cenvat credit of the Service Tax paid on broadcasting service. The same ratio shall apply for the previous period also. Therefore, we do not find any merit in the impugned order. Accordingly,....