2018 (9) TMI 759

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Mr. Chirag Shetty, a/w Mr. Parth Parekh, i/by Economic Laws Practice, for the Respondent.   ORDER : 1. This Appeal under Section 83 of the Finance Act, 1994 ("the Act") read with Section 35G of the Central Excise Act, 1944 challenges the order dated 10th July 2015 passed by Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. The Revenue urg....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... or that of the advertising agency is also clearly mentioned. The amount discharged by the broadcaster is paid by the advertising agency and subsequently, reimbursed by the advertiser. On the basis of the invoices issued by the broadcaster, the Appellant claimed CENVAT credit. 4. The Appellant-Revenue was of the view that the Respondent is not entitled to claim CENVAT credit of service tax paid....