2025 (6) TMI 1589

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....re. 2. Briefly the facts of the case are that the appellant is engaged in the activity of providing 'Photography Services' under Section 65(78), 65(79) and 65(105)(zb) of the Finance Act, 1994, during the disputed period from April 2006 to September 2006. On scrutiny of the ST-3 returns for the above period, it was observed that the appellant had not paid service tax on amount of advances received by them and they had wrongly availed and utilized input service tax credit. Accordingly, the original authority confirmed demand of Rs.27,83,944/- and imposed various penalties and also disallowed cenvat credit to the extent of Rs.5,81,048/-. The appellant filed an appeal against the above order contesting that during the disputed period, they ....

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....y and entitlement to cenvat credit as per the Cenvat Credit Rules, 2004. It is further stated that without prejudice even if the eligibility is to be considered, the input services being film processing charges, sound engineering services, costume designer services, etc., are all eligible for cenvat credit since these services are used for rendering output services namely T.V. Commercials. Accordingly, it is submitted that the entire order needs to be set aside. 4. The Authorized Representative reiterating the findings of the authorities below submitted that the impugned order needs to be upheld. 5. Heard both sides. The issues to be decided are whether the appellant is liable to pay service tax @10.2% or @12.24% on the advances recei....

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.... 2831700.00 09-Nov-05 247289.00 1329011.00 1-Apr-06 0.00 4408000.00 4000000.00 400000.00 8000.00 Documentary 70 dt 21/2/2006 70a dt 20/3/2006 1270030.10 28-Feb-06 0.00 1406507.40 1-Apr-06 0.00 2676537.50 2428799.91 242879.99 4857.60 Life Buoy 75 dt 2/3/2006 75a dt 12/4/2006 3256610.75 7-Apr-06 36954.00 327961.43 19-Apr-06 2124.38 3623650.56 3288249.15 328824.91 6576.50 Hutch Handset nil 1 dt 6/4/2006 0.00 nil 0.00 4398750.00 11-Apr-06 101250.00 4500000.00 408348.57....

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.... 234810.00 23481.00 469.62 Hutch Marathon nil 37a dt 26/9/2005 0.00 nil 0.00 107950.00 2-May-06 2250.00 110200.00 100000.00 10000.00 200.00 Taj Tea Zakir nil 63a dt 27/4/2006 0.00 nil 0.00 863600.00 3-May-06 18000.00 881600.00 800000.00 80000.00 1600.00 Good knight nil 42 dt 13/10/2005 0.00 nil 0.00 129541.50 4-May-06 2974.00 132515.50 120250.00 12025.00 240.50 Good knight nil 44 dt 19/10/2006 0.00 nil 0.00 19391.00 4-May-06 445.00 19836.0....

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.... 3256610.72 25-July-06 36954.00 3293564.72 2988715.72 298871.57 5977.43 Wills Life style nil 53a dt 5/1/06 0.00 nil 0.00 39780.00 28-July-06 0.00 39780.00 36098.00 3609.80 72.20 Total nil nil 11292727.09 nil 392378.00 23532123.96 nil 635307.77 35852536.82 29596562.45 2959656.25 59193.12 6. The relevant Rule 4A of the Service Tax Rules, 1994 reads as follows : Rule 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan: (1) Every person providing taxable service 5[, not later than fourteen d....