2016 (11) TMI 1486

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..... of credit - Held that: - There is no dispute that the amount of service tax was paid by M/s. Pressman Advertising & Marketing Ltd. under the category of advertising services. In my considered view, as the Revenue had not disputed the payment of service tax by the advertising agency as mentioned in the bill, the jurisdictional officers of the residual unit has no authority to bifurcate the taxable .....

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..... dvertising Marketing Ltd.. Hence, they are not entitled to avail the entire amount of credit. The Adjudicating Authority confirmed the demand of Cenvat credit of ₹ 11,84,934/- along with interest and imposed penalty. 2. By the impugned order, Commissioner (Appeals) upheld the Adjudication Order. 3. Heard both sides and perused the records. 4. I find that the appellant paid the ser .....

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