2014 (10) TMI 243

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..... ment of tax through CENVAT credit. In this context, the learned AR placed a letter dated 29.11.2013 from the Assistant Commissioner, Chennai - Service Tax - IV Division. In the said letter, it is contended that the service tax calculation made by the appellant with reference to the demand raised in the show-cause notice is found to be tallied and the same was discharged by way of utilization of th .....

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..... er Video Tape Production Service . The television serials produced by the appellant were telecasted through SUN TV Network. The appellant is paying service tax on telecast fees. There is a Free Commercial Time (FCT) for the appellant who in turn sells such FCT to advertising companies. The learned consultant submits there is no dispute of the payment of service tax on free commercial time. The di .....

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..... rged by way of utilization of the CENVAT credit paid on the telecast fee. 4. In view of that, it is appropriate that the matter should be remanded back to the adjudicating authority to verify the payment of the tax through CENVAT credit as contended in the letter dated 29.11.2013. Accordingly, we set aside the impugned order and remand the matter to the adjudicating authority to decide afresh a .....

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