TaxTMI 
TaxTMI 
2017 (11) TMI 152
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....ng the reimbursement of service tax paid by Jaya TV. The appellant availed credit on such service tax collected from them through M/s. Excellent 2 Publicities and paid to the Government by Jaya TV. The department was of the view that appellant is not eligible to take credit on the invoices issued by M/s. Excellent 2 Publicities or Jaya TV or on the invoices issued by Jaya TV to M/s. Excellent 2 Publicities. Show cause notice was issued proposing the demand of irregularly availed credit along with interest and also proposing to impose penalties. After due process of law, the original authority confirmed the demand of service tax along with interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appe....
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....atories Ltd. Vs. Commissioner of Central Excise, Puducherry Final Order No.41527/2015 dated 16.11.2015 3. It is also argued by the ld. counsel that Rule 9(2) does not state that the name of the service recipient should find a place in the invoice. That therefore denial of credit on the ground that invoice is issued by the broadcasting agency M/s. Jaya TV to Excellent 2 Publicities and not on the appellant is unjustified. On this submission, he relied upon the decision of the Tribunal in the cases of:- (a) VALCO Industries Ltd. Vs. Commissioner of Central Excise - 2012 (28) STR 457 (Tri. Del.) (b) EUPEC Welspun Coating India ltd. Vs. Commissioner of Central Excise - 2010 (190 )STR 478 (Tri. Ahmd.) 4. Against this ld. AR Shri A. Cletus ....
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....ntermediary, especially when the Circular clarifies that the intermediary cannot include the taxable value of the broadcasting agency, a way to issue the invoices is by issuing an invoice through an intermediary to the service recipient by showing the reimbursement of the service tax collected from them and paid to the broadcasting agency. Moreover, proviso to Rule 9(2) states that, in case, if there is any discrepancy with regard to the documents, it is for the Assistant / Deputy Commissioner to verify the accounts of the assessee and arrive at a conclusion whether credit is eligible or not. In the present case, there is no dispute with regard to the service tax paid on the said services. The dispute only confines to the set of documents i....