2018 (5) TMI 835

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....Ms. Vijushti Rawat, Advocate- for the appellant Shri R.K. Manjhi, D.R. - for the respondent Per Justice Dr. Satish Chandra: The present appeal is filed against the Order-in-Original No. 92/2016 dated 17.7.2014. 2. The brief facts of the case are that the appellant is an advertising agency involved various activities which included outdoor advertising, promotion of various services and ....

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....arlier period 2006 to 2011, the matter has come up before the Tribunal in the appellant's case vide Final Order No. 50808/2018 dated 21.2.2018, where it was observed that: "5. We have heard both the sides and perused the appeal record. First of all, we note that the appellants used various types of duty paid inputs in their activity of advertising. All cannot be put in the same group. Admittedl....

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.... of advertising service. We have no reason to support the finding of impugned order for denial of credit on these items. 6. The main thrust of the argument by the Revenue is with reference to BQS being immovable capital asset. We have seen the illustrative photographs submitted by the appellant. These BQS are not cement concrete civil structures but are made up of mainly stainless steel tubes m....