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TMI Blog2025 (1) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... for taking audit are therefore held to be an erroneous finding, in the given facts and circumstances. The advertising agency service received by the appellant was the eligible input service for Cenvat credit and as such credit is held to have been rightly availed by the appellant. And finding no difference in facts of the present case, the order under challenge is set aside - Appeal allowed. - DR. RACHNA GUPTA, MEMBER (JUDICIAL) AND MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL) Present for the Appellant: Shri Saurabh Agarwal, Advocate Present for the Respondent: Shri S.K. Meena, Authorized Representative ORDER The present appeal has been filed to assail the order-in-Appeal No. 667/2019 dated 11.07.2019 vide which the appeal against the Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and recovered from the appellant along with the proportionate interest and the appropriate penalties. The proposal was initially confirmed by order-in-original as already mentioned above order dated 12.11.2018. The appeal against the said order has been rejected vide the order under challenge/order in appeal as mentioned above. Being aggrieved, the appellant is before this Tribunal. 4. We have heard Shri Saurabh Agarwal, Advocate and Shri S.K. Meena, Authorized Representative for Revenue. 5. Learned counsel for the appellant mentioned that appellant is coaching institute and to promote its activities the appellant gives advertisement in print media. While rendering services of advertising agencies, the agencies had shown service tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l such previous decisions as have been referred by the appellant including in the case of M/s Bansal Classes Pvt. Ltd. and the decisions in appellant s own several cases pronounced even at departmental level. The Bench has followed the outcome of the decision in the case of Bansal Classes Pvt. Ltd. Vs. Assistant Commissioner, Central Excise CGST division, Jodhpur decided by this Tribunal vide Final Order No. ST/52488/2018 dated 11.07.2018 (Tri.-Del.), on which reliance has also been placed by the Commissioner (Appeals). The Tribunal observed as follows: 7. It is not disputed that the appellant has got advertisements published in print media through various advertising agencies. In the bills issued by such advertising agencies, service tax h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service. 9. The decision in career Point Infosystems Pvt. Ltd. Vs. CCE, Udaipur decided by this Tribunal vide Final Order No. ST/50132/2019 dated 24.01.2019 is also perused on which reliance has also been placed by the Commissioner (Appeals). The Tribunal observed as follows: 5. After hearing both the parties and perusing the record specifically the invoice based whereupon the SCN in hand is issued, it is observed that the invoices are issued by the advertising agencies but on the appellant. The amount as charged by these agencies in the invoices is the amount charged for advertising in the print media plus amount towards service charges as advertising agency (85% + 15%). On the said 15% amount, service tax is charged by the advertising age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case), the cenvat credit on the payment made to the advertisement agency cannot be denied to the service recipient thereof. The another decision of Tribunal Chennai in Jyothy Laboratories Ltd. Vs. C.C.E., Puducherry reported as 217 (52) S.T.R. 511 (Tri. Chennai) makes it clear that the issue is no more res integra and has been decided by various coordinate benches. I respectfully agree by the said decisions. The finding of the Commissioner Appeals for holding that impugned services are Business Auxiliary Service which are not taxable hence not eligible for taking audit are therefore held to be an erroneous finding, in the given facts and circumstances. The order is accordingly set aside. Appeal stands allowed. Following the said earlier de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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