Cenvat Credit Allowed for Advertising Services via Agents, Overturning Initial Non-Taxable Business Auxiliary Service Ruling.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Cenvat Credit - input services - advertising service was obtained through agents - The finding of the Commissioner Appeals for holding that impugned services are Business Auxiliary Service which are not taxable hence not eligible for taking audit is held to be an erroneous - credit allowed.....