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TMI Blog2013 (11) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... plication Nos. 4622-4624/2012 in ST Appeal No.3630-3632/2013 are in respect of a common adjudication order dated 22.8.2012 passed pursuant to three Show Cause Notices dated 22.4.2010, 21.10.2010 and 13.9.2011 respectively, pertaining to the periods October 2004 to January 2010; Feb. 2010 to March 2010; and April 2010 to March 2011. The adjudication orders confirmed demand of service tax of Rs.69,4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the M/s DIL in all media, releasing Ads for space/time bought on behalf of the client, event organisation, mailing database management, creative designing jobs as per rate card etc. In consideration for the advertising agency service provided, the petitioner received commission from M/s DIL on which service tax was remitted by the petitioner. The petitioner, under the terms of agreemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation order was passed as already adverted to. As regards recovery of Cenvat credit, the adjudication order concluded that the petitioner had wrongly availed service tax credit on invoices which were in the name of the some other department of the petitioner and availment of Cenvat credit was thus in contravention of the Cenvat Credit Rules 2004. 5. In so far as whether the amounts paid towards a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is simply a consideration paid to the print or electronic media, as the case may be, for providing /flashing advertisements through that medium. In fact the Board's circular dated 31st October 1996 also clarifies this issue and to the same effect. In so far as the Cenvat credit availed by the petitioner is concerned, the 2004 Rules do not specify that invoices must on the registered office of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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