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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 ..... xable service defined under 65B(44) of Finance Act, 1994. Department observed that the appellant had availed Cenvat Credit on the invoices issued by M/s. Quick Advertising Company. The said company was engaged in booking and canvassing for advertisements for publishing on commission basis fixed by Indian News Paper Society for publishing the same in print media. The Company have paid service tax on commission received by them from print media. The appellant in turn is observed to have taken the input service credit on the strength of these invoices of the said advertising company and for utilising the same for discharging the Service Tax liability. The department, observing that the said service was the input service for printing media from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising service. Master Circular No. 96/7/2007-ST dated 23.08.2007 is denied having any nexus to advertising service. 3.2 It is further submitted that the issue of allowability of availing the cenvat credit by the coaching centres for getting their services advertisement through the print media is no more res integra. It has been allowed even by the Commissioner (Appeals) in appellant's own case vide Order-in-Appeal No. 723-725(CRM) ST /JDR dated 29.07.2019. Decisions of CESTAT in the case of another coaching institute i.e. M/s. Bansal Classes Pvt Ltd. and M/s. Career Point Infosystem Ltd. are also impressed upon, where Tribunal has allowed the availment of Cenvat Credit to these career institutes for availing the advertisement services from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal;.." 6. This definition stand amended with effect from 01.07.2012. Perusal of definition makes it clear that amended definition has brought changes in three category (i) No specified services where these have been used either directly or indirectly in relation to final output of the assessee. (ii) The inclusive part where the specified service have been included to be called as input service and (iii) Few s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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