2018 (9) TMI 1136

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.... agreement with one M/s. Optimum Media Solutions [hereinafter referred to as "OMS"] for providing Advertising Services such as, estimates, planning and releasing advertisements in the media on behalf of the Amurtanjan. As per the agreement, OMS was entitled to a part of the commission received by the appellant. It appeared to the department that in the invoices on which appellant took Cenvat credit, OMS had paid service tax only on the commission entitled to the latter; however, while raising invoices on the appellant, they had also indicated service tax paid by them as well as that paid by the broadcaster with an indication "Add Service Tax charged by broadcaster". It was alleged that these invoices of OMS are not proper documents for taki....

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.... 4. On the other hand, LD. AR opposes the appeal and supports the adjudication. He draws our attention to Paras 5.2 and 5.3 of the impugned order to point out that OMS have provided services to the value of commission earned by them and paid service tax on this value, which only was received by the appellant; that even though name of the appellant is present in the invoices raised by broadcaster to OMS, the link is cut to the extent of the tax paid by the broadcaster. The appellant have, therefore, wrongly take credit of the service tax paid by OMS as well as the service tax paid by the broadcaster. Since the Cenvat credit claim has become delinked, appellant is not entitled to avaik Cenvat credit. 5. Heard both sides and gone through th....