2016 (12) TMI 1762

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..... vices was rendered - denial of credit on the ground of nexus - Held that:- What that is intention of the law is to tax the provision of service. The service provided being identified and relatable to the appellant, there should not be denial of Cenvat credit of the service tax paid on advertisement service availed by it having nexus to its business - credit allowed - appeal allowed - decided in fa .....

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..... led by the advertiser. Therefore, disallowance of Cenvat credit was proper. What that is intention of the law is to tax the provision of service. The service provided being identified and relatable to the appellant, there should not be denial of Cenvat credit of the service tax paid on advertisement service availed by it having nexus to its business. Accordingly, appeal is allowed. (Dictated and .....

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