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TMI Blog2021 (4) TMI 516X X X X Extracts X X X X X X X X Extracts X X X X ..... r the appellant for which appellant can claim credit of service tax paid on such service. Hence, Cenvat Credit cannot be at all denied. While disallowing this Cenvat Credit, Commissioner (Appeals) has relied on Master circular dated 23.08.2007, the said adjudicating authority has miserably failed to take into consideration the subsequent amendment to the definition of the input service. Any provision prior to that amendment could not therefore, be taken into consideration. The findings of Commissioner (Appeals) based on unamended provision of input service are, therefore, held unreasonable and illegal. Appeal allowed - decided in favor of appellant. - Service tax Appeal No. 52602/2019 - FINAL ORDER No. 51248 /2021 - Dated:- 7-4-2021 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtionate penalties. Vide Order No. 50/ST/KOTA-H/2018 dated 31.08.2018, the Cenvat Credit of ₹ 33,43,082/- was disallowed to the appellant and the proposal of the Show cause notice was confirmed. The said order was assailed before Commissioner (Appeals) who vide the Order under challenge has dismissed the appeal. Being aggrieved, the appellant is before this Tribunal. 2. I have heard Ms Neha Somani, learned Chartered Accountant appearing for the Appellant and Shri P Juneja, learned Authorised Representative for the Department. 3. It is submitted on behalf of the appellant that service of advertising agency are eligible for cenvat credit as these have been used for and in relation to promotion of business of appellant only and not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 96/7/2007-ST dated 23.08.2007, as has been relied upon in para 5.2 and 5.3 of the impugned order. Impressing upon that there is no infirmity in these findings that the impugned appeal is prayed to be dismissed. 5. After hearing the parties and perusing the entire record, I observe and held as follows: The issue involved herein is as to whether the appellant coaching institute could avail the advertising service from the print media to foster their business as their input service and can avail cenvat credit on such services. To adjudicate it is necessary to look into the definition of Input services. Input services are defined in 2(l) of Cenvat Credit Rules 2004 as: (l) input service means any service,- (i) used by a provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by advertising agency. It is sufficient to hold that advertisement service is an input service. Also it is apparent that the appellant has availed the same to foster its business i.e. in relation to its business. Hence the same is definitely an input service for the appellant for which appellant can claim credit of service tax paid on such service. Hence, Cenvat Credit cannot be at all denied. 8. From the order under challenge, it is observed that while disallowing this Cenvat Credit, Commissioner (Appeals) has relied on Master circular dated 23.08.2007, the said adjudicating authority has miserably failed to take into consideration the subsequent amendment to the definition of the input service. Any provision prior to that amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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