2018 (5) TMI 1198

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....resent appeals are filed by the assessee-Appellants against the Order-in-Appeal Nos. ALW-EXCUS-O-I-O-COM-28-15 dated 15.01.2016 and ALW-EXCUS-O-I-O-COM-24-16-17 dated 23.06.2016 passed by the Commissioner of Central Excise, Alwar, respectively. The period in dispute is March, 2010 to February, 2015. 2. The brief facts of the case are that, during the period under consideration, the assessee-App....

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....ly, M/s Crayons Advertising Limited. M/s Crayons is an agent of Print Media and advertisement on behalf of M/s Kajaria Ceramics Limited gets published in Print Media. M/s Crayons Advertising Limited, in addition to charging the cost of publishing the advertisement in Print Media, has also charged an additional amount of approx. 2.5% towards the service provided to M/s Kajaria Ceramics Limited for ....

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....ve heard Shri Bimal Jain, learned counsel for the assessee-Appellants and Sh. S.K. Bansal, learned DR for the Revenue. 6. The learned counsel submitted that there is no dispute that the Service Tax has been paid by M/s Crayons Advertising Limited on the payment received from Kajaria Ceramics Limited and such Service Tax has been availed as Cenvat Credit. It is the submission of the learned coun....

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....ing both sides and on perusal of the material available on record, we find that there is no dispute that Cenvat Credit has been paid by M/s Crayons Advertising Limited and the same has been availed as Cenvat Credit by the ISD challans. Since there is no dispute about the availment of Cenvat Credit by the unit of the assesee-Appellants, there is no objection to the distribution of the Cenvat Credit....