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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 ..... t 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 claimant - Following decision of ADWISE ADVERTISING PVT. LTD. Versus UNION OF INDIA [2001 (3) TMI 1 - HIGH COURT (MADRAS)] - stay granted. - ST/3630-3632/2012 - Stay Order No. 58222-58224/2013 - Dated:- 1-7-2013 - Mr. G. Raghuram and Mr. Sahab Singh, JJ. For the Appellant: Shri B.L. Narasimhan, Advocate For the Respondent: Shri Pram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 agreement with M/s DIL also identifies and engages print and media agencies through which M/s DIL products are advertised. The payments on this account payable to the media houses by M/s DIL were routed through the petitioner which in turn remitted these amounts to media houses and received commission of 15% on the amounts paid by M/s DIL to the media houses. 3. Revenue assumed that the amounts remitted by the petitioner to the media houses should also be included in the gross taxable value received by the petitioner for the taxable advertisement agency service provided by it to M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay 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 claimant. This Tribunal has also passed several orders, final and interlocutory, granting relief wherever Cenvat credit availed was disallowed in adjudication or appellate orders, on this ground. 6. On the aforesaid premises, the petitioner has made out a strong prima facie case for relief in the appeal. Accordingly, we waive the pre-deposit requirement and stay all further proceedings pursuant to adjudication order, pendi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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