9911796707
TMI Blog2016 (12) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... ed service is in relation to the business activities of the appellant, in my view, cenvat credit cannot be denied on the ground that the same is not conforming to the definition of input service - appeal allowed - credit allowed - decided in favor of appellant. - E/50885/2014-EX[SM] - FINAL ORDER NO. 55806/2016 - Dated:- 28-7-2016 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provided by the appellant, the same should be considered as input service for the purpose of availment of cenvat credit. 4. Ld. D.R. on the other hand reiterates the finding recorded in the impugned order. 5. I have heard the ld. Counsel for both sides and perused the records. 6. In the show cause notice at paragraph 5, it has been specifically mentioned that the advertisement ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ities below, I have no option but to accept the submissions made by the appellant that those services have in fact been utilized for providing the business auxiliary service. Since the service tax paid on the disputed service is in relation to the business activities of the appellant, in my view, cenvat credit cannot be denied on the ground that the same is not conforming to the definition of inp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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