2018 (7) TMI 1012

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.... P. R. Gupta, DR for the respondent 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 ....

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....at such service tax has been paid under the category 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 han....

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....ition to the amounts charged and paid to the print media 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....