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TMI Blog2014 (1) TMI 1730X X X X Extracts X X X X X X X X Extracts X X X X ..... of Cenvat credit can not be extended to the assessee, who is an exporter of software - No dispute about the payment of service tax by the appellant in which case, the advertisement services availed by them have to be held as availed by the appellant himself - Held that:- When the service tax for the services along with the consideration of such services stand paid by the assessee, it has to be he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2014 - MS, ARCHANA WADHWA, MEMBER JUDICIAL For the Petitioner : Shri B L Narasimhan, Advocate For the Respondent : Ms. S Sharma, DR ORDER PER ARCHANA WADHWA: Both the appeals one filed by the assessee and other filed by the Revenue are disposed of by a common order as they arise out of same impugned passed by the Commissioner (Appeals) vide which he has allowed the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dia) P Ltd. vs. CCE Mumbai I-2012-TIOL-1854-CESTAT-Mum] CCE Hyderabad vs Deloitte Tax Services India P Ltd. 2008-TIOL-CESTAT-Bang] 3. As regards the first services i.e. advertisement and sponsorship services, the lower authorities have observed that appellant has advertised themselves as HCL, which is reflective of entire HCL Group. As such, the Revenue contended that this is an advertise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apart from that I find force in the assessees contention that there was no such allegation in the show cause notice and as such, impugned order have traveled beyond the show cause notice. 5. Though I find that all the services in dispute stand covered by various decisions of the Tribunal, as is clear from the above chart, presented by the learned advocate, but as the learned DR submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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