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TMI Blog2018 (7) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... dit on any service used for providing the output service. In addition, in the inclusive part of such definition, various activities have been included in which also the service tax is available as input credit. The inclusive portion specifically mentions advertising services. Consequently there is no doubt that the activity carried out through the advertising agencies can be considered has inp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere availed as Cenvat Credit by the appellant. Such Cenvat Credit was denied by the lower authority in the impugned order for the reason that advertisement in print media service does not carry any service tax liability. Aggrieved by the order, appeal has been filed. 3. In this connection, heard Shri Sanjay Agarwal ld. Counsel for the appellant. He argued that the advertising agencies prepared ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On behalf of Revenue, we heard Shri P.R. Gupta ld. DR. He justified the impugned order and submitted that no service tax is payable on the payment to print media since the service tax is exempted. He submitted the service tax charged by the advertising agencies was not for any service rendered to the appellant, but on the commission amount received by them from the print media to whom they rende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such agreement indicates that the activities carried out by the advertising agencies included the preparation of such advertising as well as getting them published in print media. The service tax charged by such advertising agencies appear to be for service of the Advertisement Agency rendered to the appellant. 9. The definition of input service under Rule 2(l) of the CCR, 2004 provides for cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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