2018 (7) TMI 1012

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....ORDER Per : Mr. V. Padmanabhan The present appeal is filed against the Order-in-Appeal No. 137/2017-18 dated 15/3/2018. 2. The appellant is engaged in providing the Commercial Training and Coaching Services and for such service they are registered for payment of service tax. They entrusted various advertising agencies for publishing advertisement in print media for furtherance of their business....

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....ory of Advertising Services which are allowable as Cenvat Credit on input services as per the definition of Rule,2(l) of the CCR, 2004. Advertising Services are specifically mentioned the inclusive portion of the definition of Rule 2(l). He also submitted that it is not open to the department to dispute the classification of input service at the hand of the receiver of such services. Finally he su....

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....a for publishing such advertisement. The only dispute in the present case is whether such service tax paid to advertising agencies can be allowed as Cenvat Credit as input service in the hands of the appellant. 8. The ld. Counsel for the appellant has drawn attention to the copies of a few invoices which are available on record. He has also emphasized the relevant part of the agreement entered in....