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TMI Blog2018 (9) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... Solutions [hereinafter referred to as "OMS"] for providing Advertising Services such as, estimates, planning and releasing advertisements in the media on behalf of the Amurtanjan. As per the agreement, OMS was entitled to a part of the commission received by the appellant. It appeared to the department that in the invoices on which appellant took Cenvat credit, OMS had paid service tax only on the commission entitled to the latter; however, while raising invoices on the appellant, they had also indicated service tax paid by them as well as that paid by the broadcaster with an indication "Add Service Tax charged by broadcaster". It was alleged that these invoices of OMS are not proper documents for taking credit and hence, proceedings were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal and supports the adjudication. He draws our attention to Paras 5.2 and 5.3 of the impugned order to point out that OMS have provided services to the value of commission earned by them and paid service tax on this value, which only was received by the appellant; that even though name of the appellant is present in the invoices raised by broadcaster to OMS, the link is cut to the extent of the tax paid by the broadcaster. The appellant have, therefore, wrongly take credit of the service tax paid by OMS as well as the service tax paid by the broadcaster. Since the Cenvat credit claim has become delinked, appellant is not entitled to avaik Cenvat credit. 5. Heard both sides and gone through the records. 6. Ld. Adv. has been at pais to dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). It is seen that the said decision of the Tribunal was overruled by the Hon'ble High Court of Gujarat in the case of Vimal Enterprises as reported in 2006 (195) E.L.T. 267 (Guj.). Learned AR has also relied on the decision of the Gujarat High Court in the case of Marigold Coatings (supra), wherein it was held that duty credit cannot be taken on the strength of endorsed invoice. It can be seen that the instant case is not a case of endorsed invoice. A perusal of invoice clearly shows that the appellant's name mentioning as a advertiser and therefore, it is an invoice issued in the name of the appellant. The advertising agency in the instant case is only act as a conduit for payment." 7. We, thus find that the ratio of M/s. Zapak D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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