2010 (6) TMI 363 - AT - Service Tax

Credit of service tax - paid on their behalf by M/s. S.A.S. & Company to M/s. Surya T.V. (media) for advertising their product - relevant invoices not only has the product of the assessees been shown as advertised but the assessees are shown as advertisers - Held that - service provided is in relation to advertisement for sales promotion of the assessees products the lower appellate authority has rightly held that the assessees are entitled to credit of service tax - Appeal is rejected

Summary

The Appellate Tribunal CESTAT, Chennai upheld the Commissioner (Appeals) orders allowing the assessees to claim credit of service tax paid for advertising their product 'S.A.S. paper leaf' by M/s. S.A.S. & Company to M/s. Surya T.V. The Tribunal found that the service provided was for sales promotion of the assessees' products, entitling them to the credit of service tax. The appeals by the Revenue were rejected.